Service tax refund for specified export services allowed via rate-based or document-based procedures with registration and proof requirements. Exemption by refund is available for service tax paid on specified services used for export of goods, claimable either by applying prescribed Schedule rates to FOB value or by producing documentary proof of actual tax paid; claimants must not have taken CENVAT credit, exporters must register appropriate identification with customs (central excise registration or service tax code), claims are filed in Form A-1 (after Form A-2 if required), are subject to certification rules and monetary thresholds, and refunds may be recovered if export proceeds are not realised within the prescribed foreign exchange realisation period.