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<h1>Refund claim timelines: reporting and escalation required when not finalised within short prescribed periods, with priority for small and medium exporters.</h1> CBEC directed field formations to ensure expedited payment of refund claims for service tax attributable to exported goods, instituted a monitoring framework requiring Commissioners to report claims not finalised within an initial short period to the Chief Commissioner and to escalate further-delayed claims to CBEC, and instructed prioritised disposal for small and medium exporters.