Refund In Case Of Export Or Supples To Sez :
The taxable person has following options – (a) pay IGST on exports and claim refund of IGST (b) Clear goods for export without payment if IGST and claim refund of ITC (c) If this part supplies are exports, he can utilize that credit for payment of GST on supplies within India. In that case he need not apply for refund at all.
The procedure for exports and claiming of refund has been discussed in the chapter on ‘Exoprts’.