ORDER :

M.K. Sharma, Anil R. Dave, JJ.

By this judgment and order, we propose to dispose of this appeal, which is filed by the Appellant being aggrieved by the judgment and order dated 18-2-2003 [2003 (153) E.L.T. 694 (Tri. - LB)] passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal') affirming the order dated 3-12-2001 passed by the Commissioner (Appeals) and the order of the Assistant Commissioner, who had passed the order in original.

2. Counsel appearing for the Appellant has submitted before us that the Respondent could not have issued a show cause notice to the Appellant demanding recovery of the amount which was paid to the Appellant by the Respondent as refund of the duty paid bypassing the statutory provision. The next contention which is raised before us is that the Appellant had issued a credit note which was filed and, therefore, the refund which was given to the Appellant by the Department should have been upheld by all the authorities.

3. The aforesaid submissions of the counsel appearing for the Appellant were, however, refuted by the counsel appearing for the Respondent, who has drawn our attention to th