GST export refunds require a pre-export bond or LUT, defined payment timelines, and Customs confirmation for restoration or recovery. Rule 96A requires registered persons who export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export and binds them to pay tax with specified interest where exports or foreign exchange receipt do not occur within defined timeframes; GSTR-1 export details must be electronically transmitted to Customs and confirmation returned; export permission under bond/LUT is withdrawn on non-payment and restored on payment; conditions for LUT may be notified and provisions apply mutatis mutandis to zero-rated SEZ supplies.