Sales made to person residing outside india

You get refund for the taxes paid 

Zero rated doesn't means exempt it means to nullify the effect of tax.

Benefits to exporters given like duty drawback, rodtep, gst refunds are based on this concept only. These all schemes try to nullify the effect of tax in the supplies being exported.

As I said earlier it can either be exports as per definition provided in igst act. If doesn't fall under the definition it is not exports.

For exports you can claim refund for igst paid.

If it is not exports and you have paid igst refund can be claimed as excess tax.

For disclosure in returns I have already told before in this forum chat

You are most welcome

@ prasad ji

in addition to explanation by ca zafar , section 17(1)(2) does not attracts even if exempted goods being exported ( zero rated sale)

@ Pankaj ji

Very true since those exempt supply gets covered in zero rated supply