Steps we performed 
In all the below cases we didn't see any process in destination database (sysprocesses ) and we checked in master..syslocks table in locked state and no zombie process )
1) Killed all the connections from DB server ==> After that we kick started the load . It got failed with DB error message as "DATABASE IN USE"
2) Recycled the backup server ===> After that we kick started the load . It got failed with DB error message as "DATABASE IN USE"
3) Recycled the DB server along with backup server ==> After that we kick started the load . It got failed with DB error message as "DATABASE IN USE"
Later we noticed the transaction in "master..systransactions" table .
1> select * from master..systransactions
2> go
xactkey starttime failover type coordinator state connection status status2 spid masterdbid loid namelen xactname srvname nodeid
------------------------------ ------------------------------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ------ ---------- ----------- ------- --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------ ------
0x09112810001500005d89d4c40006 Mar 29 2016 7:05PM 0 3 3 65540 2 8388740 16777216 0 6 6785 182 000007D6_bj4Sej8MczAUczdvbj4McPAQd30RdP5vc5YMnSpBrCBzsRZFrn1LsDhdu4RcbjsQeiQNnRZvnM000000000003_bj8MdzcMcjsMdj1vbj4Md3oMcP0MdPBvnRZv00000000000000000000000000000000000000000000000003 NULL NULL
(1 row affected)
1> sp_transactions
2> go
xactkey type coordinator starttime state connection dbid spid loid failover srvname namelen xactname
------------------------------ ----------- ----------- -------------------- ----------------- ---------- ------ ------ ----------- -------------------------- ------------------------------ ------- ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
0x09112810001500005d89d4c40006 External XA Mar 29 2016 7:05PM Prepared-Detached Detached 6 0 6785 Resident Tx NULL 182 000007D6_bj4Sej8MczAUczdvbj4McPAQd30RdP5vc5YMnSpBrCBzsRZFrn1LsDhdu4RcbjsQeiQNnRZvnM000000000003_bj8MdzcMcjsMdj1vbj4Md3oMcP0MdPBvnRZv00000000000000000000000000000000000000000000000003
(1 row affected)
So we have cleared using
commands :
dbcc complete_xact("000007D6_bj4Sej8MczAUczdvbj4McPAQd30RdP5vc5YMnSpBrCBzsRZFrn1LsDhdu4RcbjsQeiQNnRZvnM000000000003_bj8MdzcMcjsMdj1vbj4Md3oMcP0MdPBvnRZv00000000000000000000000000000000000000000000000003","commit","1pc")
dbcc forget_xact("000007D6_bj4Sej8MczAUczdvbj4McPAQd30RdP5vc5YMnSpBrCBzsRZFrn1LsDhdu4RcbjsQeiQNnRZvnM000000000003_bj8MdzcMcjsMdj1vbj4Md3oMcP0MdPBvnRZv00000000000000000000000000000000000000000000000003")
After that we loaded the database it went to success.
Please let us know we reboot of our UAT machine didn't help to resolve the issue ??
and
when the transaction will be loaded into systransactions table and when entry from this table will get failed to get released ??
Is there any other way to recover the database other the above DBCC commands ???