https://www.taxtmi.com/caselaws?id=258567 SAD refund under Notification No. 102/2007 was available where hazardous bulk cargo was sold after part clearance but before the final out-of-charge for the full consignment. The procedure for part clearance, supported by recorded examination reports, showed that the importer had received possession to the extent of each clearance, and the later EDI completion date did not undo those physical clearances. The invoices were accepted as evidence of actual sale, and there was no contrary proof that the goods sold differed from the goods part-cleared. On that basis, rejection of the refund claim was not sustainable. en-us Fri, 20 Feb 2015 00:00:00 +0530 Tue, 09 Feb 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258567 SAD refund under Notification No. 102/2007 was available where hazardous bulk cargo was sold after part clearance but before the final out-of-charge for the full consignment. The procedure for part clearance, supported by recorded examination reports, showed that the importer had received possession to the extent of each clearance, and the later EDI completion date did not undo those physical clearances. The invoices were accepted as evidence of actual sale, and there was no contrary proof that the goods sold differed from the goods part-cleared. On that basis, rejection of the refund claim was not sustainable. Case-Laws Customs Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258567