Should we pay the excise duty on export rejection material ?

This query is : Resolved 

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?

22 December 2012 Only credit note to be issued to party



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