TaxTMI 
TaxTMI 
Dear Sir, If an Assessee has exported some finished goods on payment of excise duty under rebate in 2016-17. Then after some time finished goods returned. Now a days the said goods has been expired . So The Assessee wants to destroy the goods after debiting excise duty. What procedure should be adopted for destroying the expired goods ? Please reply in details.
Procedure for destroying returned exported goods of excise regime
23 Aug 2018 
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Destruction of returned exported goods: issue credit note, reverse input tax credit, and treat disposal as a taxable supply.
Guidance requires issuance of a credit note within the statutory return period when exported goods are returned; the returner must reduce input tax credit and the manufacturer must reverse his input tax credit upon destruction. Returns after the statutory time are treated as a supply requiring a tax invoice. If goods are re imported, follow customs re import procedures, issue credit note, repay excise rebate benefits, and treat destruction/disposal as a taxable supply with GST payable. (AI Summary)
Guidance requires issuance of a credit note within the statutory return period when exported goods are returned; the returner must reduce input tax credit and the manufacturer must reverse his input tax credit upon destruction. Returns after the statutory time are treated as a supply requiring a tax invoice. If goods are re imported, follow customs re import procedures, issue credit note, repay excise rebate benefits, and treat destruction/disposal as a taxable supply with GST payable. (AI Summary)