query on customs credit

Kindly resolve the following basis query on customs credit :

1. Material is imported by a company and certain amount of customs duty (basic + additional duty) is paid on the goods at the time of import.

2. These goods are subsequently sold as it is without any process being carried out.

3. Kindly let me know if credit of duty (Basic + additional) can be passed to buyer ( who is a manufacturer) at the time of invoicing the imported goods.

Thanks a lot in advance for replying to the query.