Refund of service tax: exporters entitled to refunds for specified services; claims must be processed promptly with mandated escalation. Refund of service tax is available to exporters for 16 specified taxable services attributable to export of goods even if not input services. Refund claims must be finalized within a maximum of 30 days and Commissioners must establish review and monitoring systems. Claims not disposed within 30 days must be reported monthly to the Chief Commissioner in a prescribed proforma; claims outstanding beyond 45 days must be escalated to the Member (Service Tax) by email with copy to the Chief Commissioner. Small and medium exporters' claims should be prioritized.