You can clear an existing unposted MIR for the Materials List in the Materials tab. (This view is available with HF1 and later.)
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Click Work Packages on the project home page.
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Select an IWP from the Work Packages browser.
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Click Materials.
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Click MIR View.
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Click Clear MIR. A list of all unposted MIRs is displayed from where you can delete the required MIR.
Once a MIR is deleted, the screen is refreshed, and the existing records are updated.
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The Clear MIR button is enabled only if an unposted MIR exists for the given package.
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Only users with SPC_AllowPackageDeleteMIR access group can clear a MIR.