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    <description>The Tribunal allowed the appeals by remand, directing the original adjudicating authority to reexamine the refund claims within four months. It clarified that refund claims filed within one year from the date of receipt of consideration in convertible foreign exchange were valid under Notification No. 5/2006-CE(NT) for export of services, emphasizing the importance of the consideration date in determining refund eligibility.</description>
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