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Should we pay the excise duty on export rejection material ?

This query is : Resolved 
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(Querist)
22 December 2012 Hi,

we have exported the material without payment of duty. after some time some of the parts are rejected due to quality/process/damage. those rejections are not bringing back to india due to freight charges higher than product cost. are those rejections are excisable? is shall payable excise duty?
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
22 December 2012 Only credit note to be issued to party
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