Section 96(9) in The Central Goods and Services Tax Rules, 2017
(9)[ The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provision of rule 89.] [Substituted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017).]
