Refund procedure for duty-free retail outlets requires specified application, declarations, bank details and supporting invoices and undertakings. Form GST RFD-10B sets out the procedural requirements for refund claims by Duty Free and Duty Paid retail outlets, requiring applicant identification, tax period, refund amount, and detailed inward-to-outward invoice mapping with tax components. Claims are itemised by tax type and require bank account particulars for remittance. A declaration by an authorised representative must confirm exclusivity of the claim and veracity of information. Filing frequency follows return periodicity; each inward invoice may be claimed once; invoices must show supplier and outlet GSTINs. Attachments include undertakings on receipt and sale to eligible international tourists and copies of the period returns.