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    <description>The appeals were allowed for remand to ensure a fair assessment in light of legal precedents and factual inconsistencies. The Tribunal emphasized the importance of credible evidence in establishing timely refund applications and receipt in convertible foreign exchange for service tax refunds, highlighting the significance of legal precedents and statutory provisions in determining the validity of refund claims. The decision reflects a commitment to upholding procedural fairness and ensuring compliance with legal requirements, considering relevant case law and factual documentation for a just outcome.</description>
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