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<h1>GST export refunds require a pre-export bond or LUT, defined payment timelines, and Customs confirmation for restoration or recovery.</h1> 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details must be electronically transmitted to Customs and confirmation returned; export permission under bond/LUT is withdrawn on non-payment and restored on payment; conditions for LUT may be notified and provisions apply mutatis mutandis to zero-rated SEZ supplies.