RFD 01 without payment IGST against EXPORT

As per Section 54(3) of the CGST Act, the merchant exporter can claim a refund of the unutilised ITC at the end of a tax period in case of zero-rated goods or goods involving an inverted tax structure. Refunds can be applied, if ur supplier supplies goods to you by charging GST at 0.1% (concessional rate) and you are exporting the goods without payment of tax.