https://www.taxtmi.com/forum/issue?id=107097 Rejected imported goods should be exported using an excise invoice, packing list and ARE-1 bearing remarks referencing the original bill of entry; export clearance must address duties taken as cenvat credit and an application for duty drawback under section 74 filed with customs. Alternatively, replacement goods may be re imported on nil duty if drawback is not claimed. If goods were used or in the importer's possession prior to re export, drawback is allowable at a reduced rate under section 76(2). en-us Tue, 29 Jul 2014 15:50:33 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107097 Rejected imported goods should be exported using an excise invoice, packing list and ARE-1 bearing remarks referencing the original bill of entry; export clearance must address duties taken as cenvat credit and an application for duty drawback under section 74 filed with customs. Alternatively, replacement goods may be re imported on nil duty if drawback is not claimed. If goods were used or in the importer's possession prior to re export, drawback is allowable at a reduced rate under section 76(2). Discussion-Forum Central Excise Tue, 29 Jul 2014 15:50:33 +0530 https://www.taxtmi.com/forum/issue?id=107097