Section 96(3) in Rajasthan Goods and Services Tax Rules, 2017
(3)Upon the receipt of the information regarding the furnishing of a valid return in [FORM GSTR-3 or FORM GSTR-3 B, as the case may be,] [Substituted 'FORM GSTR-3' by Notification No. S.O. 125, dated 07.07.2017.] from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case May be, shall process the claim of refund in respect of export of goods] [Substituted 'the system designated by the Customs shall process the claim for refund' by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part IV-158, dated 23.1.2018.]and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
