Export Return - Goods and Services Tax - GST

Dear Sir, We have exported an item with the payment of IGST and claimed a refund for the same. Subsequently, the item was returned by the customer, and we re-imported it through the customs port. Could you please advise us on the GST implications of this transaction? Specifically, we would like to understand: The GST treatment for the returned item upon re-import. Any adjustments or reversals required for the previously refunded IGST. Your guidance on this matter will be highly appreciated. Sandeep