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    <description>The Tribunal partially upheld the order, denying the refund for services provided from July 2005 to November 2005 due to being time-barred. However, it set aside the denial for subsequent periods as the services qualified as export of service. The Tribunal emphasized adherence to specified time limits for refund claims under relevant statutory provisions, applying a one-year limitation period from the relevant date for refund claims concerning the export of service.</description>
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