The refund claim of IGST paid on exported goods shall be processed by customs department and all other refund claims by GST department. Refund in the case of exports: 1) Pay IGST on exports and claim refund of IGST. 2) Clear goods for without payment of IGST and claim refund of ITC. 3) If his part supplies are exports, he can utilize that credit for payment of GST on supplies within India. In that case he need not apply for refund at all.