Question 58:

It is mandatory to file Online application for refund in case of Export of Service?
Or GSTR-3B and GSTR-1 is auto generated details for refund ?

Answer 

 The automatic procedure of refund against export is online connected with Shipping Bill because the goods exported are going through a proper channel under supervision of Custom Officer. But in case of service, no such automatic procedure is framed because no such channel of export operates in case of export of service.

So you have to file Form RFD-01 for refund relating to export of service.

You can refer the procedure given in E-Book through following path:

Select Practice & Procedure on Home page →GST Routine Procedure→Refund. (reply dt. 06/09/2018)