Export without payment of IGST, to nepal and bhutan

one of my client is exporting goods without payment of IGST to nepal and bhutan through land , where no shipping bill is available.

while filling the IGST Refund, what are the documents for proof of export.
pls clarify.
Replies (1)
The sole proof for claiming refund is Shipping Bill only. Export to Nepal & Bhutan through land should have gone through Land Custom Station through which shipping bills will be available.

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