If the imported goods found defective can be re-exported, says expert

The specific provision under the Customs Act, 1962 is Section 26A that allows refund of import duty if the imported goods are found defective

We are a 100 per cent EOU in the aircraft industry, and exported aircraft parts to a SEZ unit three years back. Some parts were rejected by the SEZ unit for technical reasons with proper documents. Now, I would like to re-import some of the parts under B-17 bond (with Procurement Certificate from EPD office) without payment of duty. How can I proceed, and on the basis of which notification?  

You will have to pay the duty, as re-import from the SEZ is taking place after more than three years of supply, and such a situation is not covered under