Recently some changes have been effected for the refund provisions under Not 41/ 2007 dated06.10.2007. The major changes summarily include

 (i) extend the period of filing of refund claim by the exporter from 60 days to six month and from the end of the quarter to which such refund claim pertains; and (ii) allow refund on testing service, without any copy of agreement with the buyer of goods, if such testing and analysis is statutorily stipulated by domestic rules and regulations. (iii) inclusion of services rendered by clearing and forwarding agent in relation to export goods exported by the exporter (iv) benefit is also available on goods exported under drawback (v) limit of 2% increased to 10% in case of Services provided by a commission agent, located outside India

Relevant Notifications and Circulars are Not.No.32/2008-ST dated 18.11.2008, Not. No.33/2008-ST dated 07.12.2008 and Circular No. 106 /9 /2008-ST dated 11.12.2008