@Jai_Bankar , Please check my reply
1. For import mode the size limit of the dataset is 1 GB and for Pro, it's 10 GB. Does the dataset here mean the PBIX file?
One dataset means one pbix file it is not referring to another dataset. One dataset can max of 1 GB . This size on the service, which should be very near to pbix size
2. For import mode is there any limit on the number of records we fetch?
3. For import mode how many records can we refresh, that means are there any limits on schedule refresh in terms of the number of rows/records?
You can run refresh only 8 times in a day. Also if there is too much of data to refresh it can give memory error. So there no limit, but it is limited by capacity
4. Are there any limits for the first 2 points mentioned above for direct query?
In Direct query, you can not fetch more than 1M rows in a single query