Export rebate for service tax and cess: full refund permitted when services are exported and payment received in convertible foreign exchange. Rebate of the whole of the service tax and cess on exported taxable services to countries other than Nepal and Bhutan is granted where the service is exported under the Export of Service Rules and payment for the service is received in India in convertible foreign exchange; rebateable tax and cess must have been paid, minimum admissible rebate conditions apply, and erroneously paid rebates are recoverable with interest under the statutory recovery provisions.