Refund of service tax on export related services: claims governed by notification timing and procedural evidence rules. Refunds under Notification No. 41/2007 ST are subject to its operative conditions: the limitation period is computed from the date of export and was extended to six months; refunds are prospective and not available for services received before notification. Procedural rules: compute refunds on gross remittances without deducting bank commissions; accept certified consolidated FIRCs with reconciliations or certified bank statements where FIRCs are not issued; accept certified copies of documents unless originals are needed for in depth inquiry. Refunds are assessable on services used for export notwithstanding supplier registration gaps.