The government has set up a committee to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. The committee has been asked to evolve a scientific approach for fixing of rates for the refund. It will submit its report to the Central Board of Excise and Customs before 20th of June this year. An official release said in New Delhi yesterday that the committee to be headed by Director General of Service Tax Sanghamitra Panda, will also propose a revised schedule of rates for service tax refund. It will take into account the revision of rate of service tax from 10 per cent to 12 per cent and also movement towards negative list approach to taxation of services.