https://www.taxtmi.com/caselaws?id=80813 An amendment to an exemption notification that enlarges the relief available under an existing proviso is substantive, not merely clarificatory, where it deems earlier duty payment at a concessional rate and thereby improves the benefit structure. In the absence of express retrospective language, such an Explanation operates only from its date of introduction. Applied here, the later notification did not govern the prior period, so refund relief for that period was unavailable and the claim failed. en-us Mon, 06 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80813 An amendment to an exemption notification that enlarges the relief available under an existing proviso is substantive, not merely clarificatory, where it deems earlier duty payment at a concessional rate and thereby improves the benefit structure. In the absence of express retrospective language, such an Explanation operates only from its date of introduction. Applied here, the later notification did not govern the prior period, so refund relief for that period was unavailable and the claim failed. Case-Laws Central Excise Mon, 06 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80813