Confusion in accounting entry

Dear Experts, Please refer the below sample transaction in which I have a confusion with regards to the exchange rate with which the accounting entry shall be posted in the books of accounts of the purchaser of the goods. Suppose on 01-04-2019, I imported some goods for $1000 when the conversion rate was 60 Rs./$. So I would book an accounting entry for Rs. 60,000 on 01-04-2019 by debiting Purchase A/c and crediting Supplier A/c. Now, on 15-04-2019, the goods worth $400 was returned for which the supplier sent the debit note. The exchange rate on 15-04-2019 was 62 Rs./$. The question is that on 15-04-2019, at what rate the debit note would be accounting. Whether, it would be accounted at Rs. 24,800 (i.e. 400 X 62) or at Rs. 24,000 (i.e. 400 X 60) As per my view, it should be accounted for at Rs. 24,800 Request you to provide your comments on this case. Thanks and Regards, Dhrunil Bhatt