( 1 ) THIS reference application under Section 130a of the Customs Act, 1962 [hereinafter called the said Act] has been filed by the Commissioner of Customs, Mumbai in respect of an order dated 21-6-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Regional Bench, Calcutta [hereinafter called as CEGAT], In the said application, 8 (eight) question were framed.

( 2 ) THE said application came up for hearing before a Division Bench of this Court and the said Division Bench, by an order dated 17-4-2001, after hearing the learned Counsels appearing for the parties, directed the Tribunal to refer to only one question for the opinion of this Court.

( 3 ) THE question which was referred to by the Division Bench is as follows :"whether the drawback is allowable more particularly in terms of Rule 13 (2) (iv) of the Drawback Rules, 1995 wherein the exporters were required to submit a valid insurance certificate along with the drawback claim. A perusal of the drawback application submitted by the claimants show that the Insurance Certificate was invalid and has been cancelled by the Insurance Company before the exports were effected?"

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