Refund of Export without payment of IGST

Your question is not clear.If you  want to ask that you have filed Refund application for refund of IGST in export then it is wrong because in IGST refund  for export you need to fist pay the GST and thereafter it is refunded.REFUND its self says that RE fund means what ever you First paid be returned/ refunded so you need to pay first thereafter you can have refund.

Please inform what do you understand about CIF and FOB?

Sir actually in export we can file refund of untilised ITC in case of export without payment of IGST. and in case of export with payment IGSt you can file refund on services not on goods because its directly transfer in your bank account if its transmitted on ICEGATE portal.So my question is if I am filing refund of export of unutlised ITC then what basis i take refund as zero rated supply either CIF basis as per GstR 1 or Fob basis on shipping bill filed

Whatever the term is you have to pay and get refund only on goods value (value of ex-work) don't include freight and insurance

You claim refund on FOB value