Refund of service tax: exporters may claim refund for specified export-related services used in export of goods. Exempts specified taxable services received by an exporter and used for export of goods from service tax, allowing the exporter who has actually paid such tax to claim a refund. Refunds must be claimed quarterly within sixty days of the relevant quarter, filed with the Assistant/Deputy Commissioner of Central Excise with export and tax-payment evidence, and are payable after verification of actual use for export; refunded amounts are recoverable if export proceeds are not realised within the FEMA period.