In case of refund of IGST paid on goods exported, there is no need for filing a separate refund claim since the shipping bill/ bill of export filed by the exported is itself treated as refund claim.
The applicant need to furnish a valid Return in Form GSTR-3/3B
The details of Export invoice as contained in GSTR-1 shall be transmitted electronically by the GST portal to the system designated by Customs, for which customs system has to send a confirmation electronically for the export of goods.
upon intimation, the system designated by the Customs shall process the claim of refund in respect of such export.
An amount mentioned in the shipping bill as IGST shall be credited to the bank account of the applicant