When I first saw the post, I also thought it might look like Base64 encoding, but, trying to decode it, I could not make anything out of its decoding, so I gave up and did not answer. So, if I understand correctly, it is Base64 + Chinese UTF16, did I get it right?

In reply to Re^2: decoding a UTF-16B string found in an email subject by Laurent_R
in thread decoding a UTF-16B string found in an email subject by neaj

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