This order authorises the Principal Director General or Director General of the Directorate General of Analytics and Risk Management (DGARM), CBIC, to exercise powers under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, 2017, across the entire territory of India. The authorisation relates specifically to matters concerning refund of integrated tax on exports and the verification or restriction thereof. By issuing this order, the Central Board of Indirect Taxes and Customs centralises and strengthens analytical and risk-based oversight in GST refund processes, enabling DGARM to act uniformly nationwide. The order ensures better control, monitoring, and prevention of misuse of refund provisions under GST while maintaining statutory compliance.