This instruction prescribes a detailed procedure for processing IGST refunds withheld on account of risk parameters identified by DGARM under Rule 96 of the CGST Rules. It clarifies the role of DGARM in identifying risky exporters, placing system alerts, and transmitting withheld refund data to GSTN through ICEGATE. System-generated refund claims in FORM GST RFD-01 are deemed to be valid refund applications and are to be processed by jurisdictional CGST officers under Rule 89. Officers are required to verify genuineness of exports, correctness of ITC availment, and may conduct physical verification if necessary. Refund claims are to be disposed of by passing a speaking order and issuing refund sanction in FORM GST RFD-06 within prescribed timelines. The instruction also provides for feedback on continuation or removal of DGARM alerts and supersedes earlier SOPs dated 23.01.2020 and 20.05.2020.