In case of refund under exports, whether BRC is necessary for granting refund?

Since the exporter has a time period of one year from
the date of export for remitting of export proceeds, BRC
may not be available at the time of refund application.
But if export proceeds are received in advance BRC may
be available. Thus, refund should be subject to submission
of BRC details within a period of maximum one year or as
extended by RBI. e-BRC module of DGFT will be integrated
with GST module.
However for export of services BRC would be required
before sanction of refund.