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    <description>Refund of service tax on export of services was remitted for fresh adjudication, with the earlier orders set aside and a reasonable opportunity of hearing directed. The Tribunal left the merits of the refund claim open, including whether the claim was within limitation in light of a subsequent notification and Board correspondence said to extend the time limit. It also left open the sufficiency of documentary evidence supporting the rejected portion of the claim, allowing the appellants to produce relevant documents before the original authority.</description>
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