IGTS REFUND PAID ON EXPORT

can we take refund of IGST paid on export through ITC

we export without payment of IGST and we had applied for refund of itc on purchase but our ITC refund got rejected cz it was time barred now that itc is again credited in credit ledger .. now can we charge IGST on export and pay liability through ITC and take refund of IGST ??


if yes ,What all documents are required ??
does officer later on ask GSTR2A and other documents ?? can he reject refund on the basis that ITC refund was already rejected cz it was time barred??

Thank you