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TMI Blog2021 (3) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... issue has been settled in the case of M/S ASHWIN CORPORATION VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [ 2017 (8) TMI 980 - CESTAT AHMEDABAD ] wherein this Tribunal has held that the refund cannot be rejected merely on the ground that the imported goods were sold prior to issuance of out of charge order by the Customs. Thus, merely the goods were sold prior to issuance of out of charge order by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n held that the refund cannot be rejected merely on the ground that the imported goods were sold prior to issuance of out of charge order by the Customs. 3. On the other hand, Ld.AR reiterated the findings of the authorities below. 4. Heard the parties and considered the submissions. 5. The short issue involved in this case is whether the refund can be entertained under Notification No.102/2007-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, the appellant submitted delivery challan and the other evidence along with the terms of agreement to establish that the issue of invoice 5 days before the release of the goods by the Customs by itself does not prove that the goods have been sold and delivered to the buyers, it is also seen that the appellant has filed reconciliation certificate with calculation sheet certified by Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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