CA in Practice
1340 Points
Joined September 2013
I agree with the view of Mr.Pankaj Rawath.
Some additional information is as follows:
In case of Export of goods on payment of IGST, the shipping bill filed by an exporter shall be deemed to be an refund application. There is no requirement to file separate refund application, additional declarations in this case.
The conditions to be satisfied
(a) The person in charge of conveyance shall file export manifest covering the date of shipping bill or bill of export
(b) Valid return shall be furnished in Form GSTR-3B, Form GSTR-1
The refund on export of goods with paymet of IGST would be processed by customs authorities. The amount of refund would be credited to your bank account.