Refund Claim on SAD Admissible: Final Out-of-Charge Date Clarified, Partial Clearances Recognized Before Final Documentation.

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....Denial of refund claim - SAD - The date of final Out-of-Charge only reflects the date when the complete consignment has been cleared by Customs. It does not mean that the part clearances were not made physically before the date of final Out-of-Charge recorded on the Bill of Entry. - Refund is admissible - AT....