Zero-rated supplies: exporters can seek refunds despite delayed LUT or export timelines, subject to procedural rectification. Clarifies that drawback limited to basic customs duty does not bar refund of unutilized GST credit; zero-rated supplies remain eligible for refund even if LUT is filed belatedly, with post-facto condonation of LUT or export timeline extensions where goods/services have actually been exported. Field formations must consider Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when reconciling with shipping bills. Only one deficiency memo may be issued per refund claim and transitional credit is excluded from Net ITC for refund calculations. Documentary requirements are limited and BRC/FIRC is required for services but not for goods.