This instruction directs immediate processing of all pending GST refund claims, including IGST refunds, to provide liquidity relief to taxpayers. Although statutory timelines allow up to 60 days for disposal without interest, field formations are instructed to take up all pending applications forthwith. Due diligence must be exercised while granting refunds in accordance with applicable legal provisions and circulars. All communications with taxpayers are to be made through official email IDs, and physical submission of documents is to be avoided. For exporters with suspended IGST refunds based on DGARM instructions, the existing procedure continues. Zonal Chief Commissioners are required to monitor disposal daily and ensure clearance by 30 April 2020.