In case of Export of Goods on payment of tax: No need to file the refund application for refund of IGST paid on export of goods. The shipping details as mentioned in GSTR-1 and on ICEGATE shall be matched and refund shall be credited in the bank accounts.
In case of Export of Goods without payment of Tax: File Form RFD-01 online on the GST portal stating the amount of ITC claimed and the aggregate turnover for the respective period.
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