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    <title>Appeal Allows Refund of Special Additional Duty; Invoices Issued Pre-Customs Clearance Not Proof of Sale or Delivery.</title>
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    <description>Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove that the goods have been sold and delivered to the buyers - appeal allowed</description>
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      <description>Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove that the goods have been sold and delivered to the buyers - appeal allowed</description>
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