Retrospective effect of corrigendum to exemption notification extends benefit to factory at corrected khasra number.

A corrigendum to Notification No. 56/2002-CE correcting the annexure's khasra reference from Khasra No. 5 to Khasra No. 422 was treated as part of the original notification and read back to its original date. On that basis, the factory located at Khasra No. 422 was considered covered by the exemption notification. The discussion also notes that prior decisions supported treating the correction as having retrospective effect for exemption purposes, so denial of refund solely because Khasra No. 422 was not expressly mentioned could not be sustained.

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Issues: Whether the corrigendum to Notification No. 56/2002-CE, which corrected the khasra number in the annexure, had to be read from the date of the original notification so as to extend the exemption benefit to the assessee's factory situated at Khasra No. 422.

Analysis: The corrigendum dated 15 September 2010 clarified that the reference in the annexure to Khasra No. 5 was to be read as Khasra No. 422. Since the corrigendum was issued in continuation of the original notification, the correction was treated as relating back to the date of the original notification. On that basis, the factory situated at Khasra No. 422 was held to be covered by the exemption notification. The earlier decisions relied upon supported the same approach.

Conclusion: The assessee was entitled to the benefit of the notification and the denial of refund on the ground that Khasra No. 422 was not mentioned could not be sustained.

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