22 June 2016
You can export the goods without payment of duty under rule 19 of central excise rules, 2002 and after re-import pay the CVD, SAD and custom duty then take the cenvat credit of CVD and SAD.
23 June 2016
UNDER RULE 4(5)(a) OF CER 2004, JOB WORK IS EXEMPT FROM DUTY PAYMENT IF THE MANUFACTURER IS PAYING DUTY ON FINAL PRODUCT. THEN WHY ON JOB WORK GOODS WE NEED TO PAY IMPORT DUTY. GOODS ARE RETURN BACK, AND THE MANUCTURER WILL PAY DUTY AT THE TIME OF CLEARANCE OF GOODS.