Retrospective notification effect: notification treated as in force from commencement date, denying refunds of taxes collected. The Government of Goa notifies that the earlier rate notification dated 01-10-2019 is deemed to have been in force from 1 July 2017 for all purposes, and that no refund shall be made of tax which has been collected but would not have been so collected had that notification been in force at all material times.