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    <description>The Tribunal allowed the appeals by remanding them for a fresh order on the refund claim. It concluded that the appellant is entitled to a refund of Service Tax paid on services consumed within the SEZ unit, to be processed under Section 11B of the Central Excise Act, 1944, based on the interpretation of relevant notifications and legal provisions.</description>
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      <description>The Tribunal allowed the appeals by remanding them for a fresh order on the refund claim. It concluded that the appellant is entitled to a refund of Service Tax paid on services consumed within the SEZ unit, to be processed under Section 11B of the Central Excise Act, 1944, based on the interpretation of relevant notifications and legal provisions.</description>
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