R/3 System Refresh

Hi All,

We are planning to do a sytem refresh for the R/3 system, and at this time we are not doing any refresh in the case of SRM.

I do understand that SAP recommends to refresh both the systems, so that Mat GUID's are in synch. I have a good understanding of the tasks that needed to be performed before and after the Refresh. I have looked at the concerned SAP Note. Can some one please throw some light on what could be the implications if we dont refresh SRM along side R/3.Also list out the tasks to be performed more in detail.

Thanks in Advance

Krishna