https://www.taxtmi.com/caselaws?id=405027 Refund under Notification No. 102/2007-Cus could not be denied merely because imported goods were sold before the Customs out of charge order. The rejection rested only on that timing ground, but earlier Tribunal decisions had already settled that prior sale, by itself, is not a valid basis to refuse refund where the claim is otherwise maintainable. The denial was therefore unsustainable, and the assessee's refund claim succeeded on this issue. en-us Wed, 03 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405027 Refund under Notification No. 102/2007-Cus could not be denied merely because imported goods were sold before the Customs out of charge order. The rejection rested only on that timing ground, but earlier Tribunal decisions had already settled that prior sale, by itself, is not a valid basis to refuse refund where the claim is otherwise maintainable. The denial was therefore unsustainable, and the assessee's refund claim succeeded on this issue. Case-Laws Customs Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405027