Refund of Input Tax Credit: clarifications on eligibility, processing, LUT and documentation for zero-rated supplies. Clarifies refund eligibility and processing under the Maharashtra GST regime: basic customs duty drawback does not preclude refund of unutilized ITC for GST components; Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications must be considered for mismatches; lower of GST invoice and shipping bill values is to be used for export refund sanction; delayed or retrospective LUT may be condoned where exports are established; only one deficiency memo per refund application is permitted and fresh FORM GST RFD-01A must accompany rectification; transitional credits are excluded from 'Net ITC'; refunds under existing laws follow the prior statutes and are paid in cash.