REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT - Customs - Exim - SEZ

Dear Experts, Our client exported goods from a manufacturing unit referred to as A, located in Madhya Pradesh, under a Letter of Undertaking (LUT) without paying Integrated Goods and Services Tax (IGST). Due to quality issues, the buyer rejected the goods and re-imported them to India. However, the re-import was directed to another manufacturing unit of A located in Tamil Nadu. The Bill of Entry was filed using the Tamil Nadu address as the consignee, even though the Importer Exporter Code (IEC) is the same for both units. The goods were cleared under Customs Notification No. 45/2017-Customs , and IGST was paid while reversing all export benefits received. They were delivered to the Tamil Nadu unit. The questions are as follows: 1. Do goods exported under LUT from a Madhya Pradesh factory require reversal of input tax credit (ITC)? If yes, what is the procedure, and what relevant section, circular, or notification applies? 2. Is it correct that the goods were re-imported to the Tamil Nadu unit instead of the original Madhya Pradesh unit? The Tamil Nadu unit has paid IGST on the re-imported goods as per Notification 45/2017 Customs . 3. Which manufacturing unit can claim ITC on the IGST paid on the re-import if the Bill of Entry lists the Tamil Nadu unit as the consignee but other documents show the address of the Madhya Pradesh unit? 4. How does the Madhya Pradesh unit account for the re-imported goods because the Madhya Pradesh unit avails itself of export benefits, while the Tamil Nadu unit reverses the same? Please clarify