Need help with BGTaskScheduler

I am struggling to implement a background refresh feature in App with regular refresh interval. I thought I follow all the necessary steps but the refresh function has never been called.
Can you please check and let me know if there anything I missed out.

Xcode : 12.4
iOS : 14.3 on iPhone 11 Pro Device

1. Added "Background Modes" under "Sign and Capabilities" (Checked - background refresh and background processing)

2. Added "Permitted background task scheduler identifiers" in Info.plist.

3. SceneDelegate.swift

   func sceneDidEnterBackground( scene: UIScene) {
    // Called as the scene transitions from the foreground to the background.
    // Use this method to save data, release shared resources, and store enough scene-specific state information
    // to restore the scene back to its current state.
    print("sceneDidEnterBackground")
    (UIApplication.shared.delegate as! AppDelegate).cancelAllPandingBGTask()
    (UIApplication.shared.delegate as! AppDelegate).scheduleAppRefresh()
     
  }


4. AppDelegate.swift
import UIKit
import BackgroundTasks

@main
class AppDelegate: UIResponder, UIApplicationDelegate {

   
  func application( application: UIApplication, didFinishLaunchingWithOptions launchOptions: [UIApplication.LaunchOptionsKey: Any]?) -> Bool {
    // Override point for customization after application launch.
    print("application")
    registerBackgroundTaks()
    return true
  }

  func applicationDidEnterBackground( application: UIApplication) {
    print("applicationDidEnterBackground")
    cancelAllPandingBGTask()
    scheduleAppRefresh()
  }
   
  private func registerBackgroundTaks() {
    print("registerBackgroundTaks")
     
    BGTaskScheduler.shared.register(forTaskWithIdentifier: "com.SO.apprefresh", using: nil) { task in
      //This task is cast with processing request (BGAppRefreshTask)
      self.handleAppRefreshTask(task: task as! BGAppRefreshTask)
    }
  }
   
   

  // MARK: UISceneSession Lifecycle

  func application( application: UIApplication, configurationForConnecting connectingSceneSession: UISceneSession, options: UIScene.ConnectionOptions) -> UISceneConfiguration {
    // Called when a new scene session is being created.
    // Use this method to select a configuration to create the new scene with.
    return UISceneConfiguration(name: "Default Configuration", sessionRole: connectingSceneSession.role)
  }

  func application(_ application: UIApplication, didDiscardSceneSessions sceneSessions: Set<UISceneSession>) {
    // Called when the user discards a scene session.
    // If any sessions were discarded while the application was not running, this will be called shortly after application:didFinishLaunchingWithOptions.
    // Use this method to release any resources that were specific to the discarded scenes, as they will not return.
  }


}

extension AppDelegate {
  func cancelAllPandingBGTask() {
    BGTaskScheduler.shared.cancelAllTaskRequests()
  }
   
  func scheduleAppRefresh() {
    print("scheduleAppRefresh")
    let request = BGAppRefreshTaskRequest(identifier: "com.SO.apprefresh")
    request.earliestBeginDate = Date(timeIntervalSinceNow: 1 * 60) // App Refresh after 2 minute.
    //Note :: EarliestBeginDate should not be set to too far into the future.
    do {
      try BGTaskScheduler.shared.submit(request)
    } catch {
      print("Could not schedule app refresh: \(error)")
    }
  }
   
  func handleAppRefreshTask(task: BGAppRefreshTask) {
    print("handleAppRefreshTask")



    //Todo Work
    /*
     //AppRefresh Process
     */
    task.expirationHandler = {
      //This Block call by System
      //Canle your all tak's & queues
    }
    //
    task.setTaskCompleted(success: true)
  }
   
}