IGST refund on exported goods: shipping bill deemed refund claim once EGM and valid GSTR-3/GSTR-3B are filed. A shipping bill is deemed an application for IGST refund under Rule 96 once the Export General Manifest is filed and a valid GSTR-3 or GSTR-3B return is submitted; Customs will process the claim and electronically credit the refund to the exporter's bank account on record. Accurate EGM filing and matching of Table 6A of GSTR-1 with Customs records are required. Refunds will be credited to the account registered with Customs (PFMS validation required) and withheld if export violates Customs Act provisions.