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    <description>The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the Appellant, allowing the appeals related to service tax exemption for specified services used in exporting goods and the rejection of refund claims based on time bar. The Tribunal dismissed the time bar issue, citing legal precedents, and granted the Appellant entitlement to refunds along with interest as per the law.</description>
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      <description>The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the Appellant, allowing the appeals related to service tax exemption for specified services used in exporting goods and the rejection of refund claims based on time bar. The Tribunal dismissed the time bar issue, citing legal precedents, and granted the Appellant entitlement to refunds along with interest as per the law.</description>
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