Zero rated exports: refunds clarified to allow LUT rectification, data amendment reliance and limited documentary demands. Procedural and substantive clarifications for export-related refund claims: officers must account for Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when processing refunds; where exports occurred, delays in filing a Letter of Undertaking (LUT) may be condoned and post-facto LUT or extension of export periods allowed; one deficiency memo per refund application is permitted and requires a fresh manual FORM GST RFD-01A after rectification; transitional credits are excluded from Net ITC; and specified documentary requirements (invoices, shipping bills, BRC/FIRC) alone should be demanded, with refunds not to be withheld for minor procedural lapses.