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    <description>The appeal was allowed, and the impugned order rejecting the refund of Rs. 5,29,367 was set aside. The Member (Judicial) emphasized the importance of the actual services received over the service provider&#039;s registration category in determining refund eligibility, ultimately granting relief to the appellant, a 100% EOU offering Information Technology Software Services and Business Auxiliary Services.</description>
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      <description>The appeal was allowed, and the impugned order rejecting the refund of Rs. 5,29,367 was set aside. The Member (Judicial) emphasized the importance of the actual services received over the service provider&#039;s registration category in determining refund eligibility, ultimately granting relief to the appellant, a 100% EOU offering Information Technology Software Services and Business Auxiliary Services.</description>
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