ORDER 1. Leave granted. 2. The respondent is a transferee of a licence issued to Amity International. On the ground that the licence has been fraudulently obtained, the respondent was not allowed to clear the goods imported by it. The respondent filed a writ petition before the Delhi High Court. By an interim order during the pendency of the writ petition, the respondent was permitted to clear the consignment upon payment of duty subject to the final outcome of the writ petition. The writ petition was finally disposed of by the learned Single Judge by holding that the appellant's contention that the advance licence had been fraudulently obtained by Amity International has not resulted in any investigation by the appellant against Amity International. Following the decision of this Court in Titan Medical Systems (P) Ltd. v. Collector of Customs 1 the writ petition was allowed and the duty paid by the respondent to the appellant pursuant to the interim order was directed to be refunded. 3. Being aggrieved, the appellant preferred an appeal before the Division Bench of the High Court. The Division Bench dismissed the appeal on the finding that no action had been taken by the Appellate Authority against Amity International and that the licence had not been cancelled. The law laid down in Titan Medical Systems (P) Ltd. 1 was held to have been correctly applied by the learned Single Judge. 4. The learned Solicitor General of India appearing on behalf of the appellant has contended that the licence itself had expired on 21-6-1996 and that the application for transfer of the licence by the respondent had been rejected by the appellant. In the circumstances, it was submitted that there was no question of any refund of any duty being made by the appellant to the respondent. 5. The learned counsel appearing on behalf of the respondent has submitted that this point has not been raised at any stage before the High Court, either before the learned Single Judge or before the Division Bench. It is stated that till today no action has been taken against Amity International. In the circumstances, it is submitted that the appeal of the appellant should be dismissed. 6. It is stated that till today no action has been taken against Amity International. In the circumstances, it is submitted that the appeal of the appellant should be dismissed. 6. In view of the fact that the issue raised by the learned Solicitor General is an issue of fact, the same should have been specifically pleaded by the appellant in answer to the writ petition filed by the respondent. This not having been done, in the circumstances of the case, we do not interfere with the decision of the High Court. However, we make it clear that before the refund is made by the appellant to the respondent the respondent shall produce a copy of the original licence, if not already produced. 7. The appeals are disposed of but without any order as to costs.