When do i record return of goods sold

HELLO,

SUPPOSE YOU SOLD 10KG OF GOODS IN FY12-13 AND THE CUSTOMER INTIMATES YOU ABOUT A DEFECT IN THE GOODS AND INFORMS YOU ABOUT THE RETURN IN FY12-13 ITSELF(ALL CORRESPONDANCE TO THE SAME IS AVAILABLE).

HOWEVER THE GOODS ARE RECEIVED IN FY13-14.

SO WHEN DO YOU RECORD THE RETURN OF THOSE GOODS-WHEN YOU WERE INFORMED ABOUT THE RETURN i.e FY12-13 OR WEN THE GOODS REACH YOUR GODOWN i.e FY13-14.

P.S THE SALE WAS AN EXPORT.