GST on Goods destroyed

XYZ receiving goods on which ITC is claimed. These goods are supplied to customer under a Tax Invoice by charging GST. These goods are rejected by the customer and sent back to XYZ under a Delivery Challan. XYZ is issuing a Credit Note with GST to the customer against such return and while arriving at monthly liability of GST the GST against this credit note is adjusted.  These goods are subsequently destroyed by XYZ. Is XYZ required to proportionately reverse the ITC claimed on such goods when it was initially purchased.