Service Tax refund on Clearing and Forwarding services allowed, reversing prior non-levy position and enabling exporter refund claims. Permits refund of service tax paid on Clearing and Forwarding (C&F) agent services in relation to export goods, reversing the prior administrative position that C&F services were not leviable, and withdraws the earlier clause excluding C&F agency service from levy, directing authorities to implement the refund entitlement for exporters.