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<TMPL_LOOP NAME=OUTER>
    <TMPL_LOOP NAME=INNER><TMPL_VAR NAME=COUNT> </TMPL_LOOP>
    -break
</TMPL_LOOP>

my @outer;
for my $o (0..1){
...
    push @outer, {INNER => \@inner};
}
$tmpl->param(OUTER => \@outer);