Refund of export proceeds in respect of goods exported from India may be allowed by authorised dealers through whom the proceeds were originally received, provided such goods are reimported into India on account of poor quality, etc. and provided satisfactory documentary evidence regarding reimport of goods into India viz., Exchange Control Copy of Bill of Entry, or postal wrappers and reasons for re-export of the goods by the foreign buyer are produced. In all such cases exporters should be advised to surrender the proportionate incentives availed of, if any, against the relevant export.