Question 36:
I have gone through the Notes published in the Law Crux under the head ` Practice and Procedure` but do not find any such Note on `Export through Courier`. I would be nice if you get a complete note added on this subject including reflection in the Returns - GSTR-1, submission of Refund Application and Procedure for Refund.
Awaiting an early updation on the subject.

Answer
No separate procedure for claiming refunds on export of goods through Courier has been provided under the law. It implies that the procedure applicable in case of export of goods by air or land is also applicable in case of refunds on export of goods through Courier by air or land. .(REPLY dt. 6/2/2018)