No duty, if EOU destroys goods within or outside EOU, says expert

If the authorisation is issued under notification 21/2015-Cus dated April 1, 2015, you cannot get IGST exemption

We have an EOU. Goods exported by us were rejected by a customer due to a defect, which cannot be repaired. Hence we need to destroy them after re-import. What options are available to us?

As per Para 6.15 (b) of FTP, “no duty shall be payable other than the applicable taxes under GST laws in case capital goods, raw material consumables, spares, goods manufactured, processed or packaged, and scrap/waste/remnants/ rejects are destroyed within unit after intimation to Customs authorities or destroyed outside unit with permission of Customs authorities”. Reverse any ITC, if taken in accordance with Section 17(5)(h) of CGST