Refund Claims Restricted to Uncleared Goods Only; Relinquishment Not Allowed for Cleared Items u/s 26A.

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....Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the claim for refund of section 26A is limited only to such as those which were uncleared and acknowledged as relinquished - There is no flaw in non-consideration of the claim in relation to the goods cleared by appellant....