Cir.No.131/1/2020 GST dt.23.1.20. On verification, several exporters were found to be non-existent in a number of cases. In all these cases it has been found that theInput Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using such ITC. 2.To mitigate the risk,the Boardhas taken measuresto apply stringent risk parameters-basedchecksdriven by rigorous data analytics and Artificial Intelligence toolsbased on which certain exporters aretaken up for further verification. Overall,in a broader time frame the percentageof such exporters selected for verification isa small fraction of the total number of exporters claiming refunds.The refundscrollsin such cases are kept in abeyance till the verification report in respect of such casesis received from the field formations. Further, the export consignments/shipments of concernedexporters aresubjected to 100 % examination at the customs port. In case, any refund remains pending for more than one month, the exporter may register his grievance at www.cbic.gov.in/issueby giving all relevant details like GSTIN, IEC, Shipping BillNo., Port of Export & CGST formation where the details in prescribed format had been submittedetc.. All such grievances shall be examined by a Committee headed by Member GST, CBIC for resolution of the issue

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