Refund Process for IGST on Exports: Submit Applications Post-Export Manifest Delivery u/s 41, Customs Act 1962.

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....Refund of IGST paid on exports and Export under Bond scheme - unutilised input tax credit (ITC) - Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.....