<h1>Service tax refunds allowed for exporters for port, ICD road and rail services, subject to simple post-audit linkage</h1> A notification dated 17 September 2007 provides refund of service tax paid by exporters on four taxable services linked to export goods: port services for export, other port services for export, road transport of goods from inland container depot (ICD) to port by goods transport agencies, and rail container transport of export goods from ICD to port. Refunds for input services remain available under existing schemes and drawback. The measure limits refunds to situations where a simple, verifiable post-audit linkage between the taxable service and export use can be established.