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    <title>Service Tax Refund to exporters through the Indian Customs EDI System (ICES)</title>
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    <description>Service tax on specified services used in exports can be refunded electronically through ICES under a schedule of rates, with refunds calculated as a percentage of FOB value when exporters register bank and central excise/service tax details via Annexure-A/Annexure-AI and declare the option on the shipping bill; exporters may instead claim refunds on documentary basis by declaring chapter/subheading 9801, and refunds are disbursed to registered bank accounts or via NEFT/RTGS.</description>
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