GST exports: refund procedure under bond or LUT with specified timelines and recovery if conditions unmet. Rule 96A establishes refund of integrated tax on zero-rated exports under bond or Letter of Undertaking: registered persons opting to export without payment of integrated tax must furnish FORM GST RFD-11 prior to export, undertake to pay tax with interest within prescribed periods if goods are not exported or foreign exchange is not received, transmit export invoice details electronically to Customs for confirmation, and face withdrawal of bond/LUT and recovery under section 79 if obligations are unmet; Board may notify conditions allowing LUT in place of a bond; provision applies mutatis mutandis to SEZ supplies.