AL11 Entries export in System Refresh/System Copy

Before Refresh 
You can create a TR and keep Al11 table information by below method

Enter Transaction /nSE10
Choose Request/TaskCreate
Choose Workbench Request
Enter description: AL11 Directory settings  for  <SID>-<DATE>
Enter XXX for Buffer name or any target system
Click on task transport
Choose Request/Task-->Delete
Click on the request, and choose Request/task-->ObjectList-->Display Object List
Go in modification mode (change) and add a new line with:
PgmID = R3TR
Obj = TABU
Object name = USER_DIR
Double-click on the created line and put '*' in the key

Click on save
After object list is complete, release request directly
Record transport number and verify data and co files at OS level

Post Refresh
You can import TR created in system and AL11 entries will be same as it was before .