No duty or tax payable by EOUs on re-export of goods imported free of duty

The merchant exporter can take credit of the GST that you charge and claim a refund of the same under Rule 89 (4B) of the CGST Rules, 2017

We are a 100 per cent EOU unit. We want to send rejected raw material/ capital goods to the supplier. What will be the duty/tax (BCD, ADD, CVD, GST, etc) impact on the said transaction?

As per Para 6.15 (a) (iii) of FTP, in case an EOU/EHTP/STP/ BTP unit is unable to utilise goods and services, imported or procured from DTA, it may be exported. Also, as per condition no. 4(i) of the notification 52/2003-Cus dated March 31, 2003, the proper officer may, subject to such conditions and limitations as may be imposed by him and subject to provisions of