The CBIC vide Order No. 01/2022-GST dated July 21, 2022 has authorised the Principal Director General/ Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi to exercise the functions under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, throughout the territory of India. 

In other words, authorises to withheld the refund of Integrated tax paid on goods or services exported out of India under Rule  96(4)(c) of the Central Goods and Services Tax Rules, 2017 , where on the basis of data analysis and risk parameters, they are of the opinion that verification of credentials of the exporter, including the availment of Input Tax Credit by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.

The Order can be accessed at https://taxinformation.cbic.gov.in/view-pdf/1000322/ENG/Orders

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