Refund of service tax: clarified procedures let exporters claim expedited interim refunds subject to documentation and audits. Refund of service tax on services used for export is claimable subject to filing at the central excise authority of manufacture, submission of the prescribed declaration to obtain a Service Tax Code, and production of invoices/bills/challans compliant with rule 4A as evidence of taxable services; the claimant bears the onus of establishing actual payment, may provide undertakings with supporting documents, and is subject to random checks and post-refund audits, while incomplete invoices cannot support claims and eligible exporters may obtain an ad hoc interim refund pending final verification.