https://www.taxtmi.com/caselaws?id=94613 An exemption notification issued under delegated legislative power operates prospectively from its date of issue unless the statute expressly permits retrospective effect or the notification is clearly clarificatory. The amendment extending sugar exemption to production during the lean season was held to be a substantive change, not a mere clarification, and the Government lacked power under the relevant excise rules and section to give it retrospective operation. The amended notification therefore did not cover clearances made before its issue, and refund or exemption was unavailable for the disputed period. en-us Thu, 09 Jul 1998 00:00:00 +0530 Fri, 02 Dec 2011 15:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94613 An exemption notification issued under delegated legislative power operates prospectively from its date of issue unless the statute expressly permits retrospective effect or the notification is clearly clarificatory. The amendment extending sugar exemption to production during the lean season was held to be a substantive change, not a mere clarification, and the Government lacked power under the relevant excise rules and section to give it retrospective operation. The amended notification therefore did not cover clearances made before its issue, and refund or exemption was unavailable for the disputed period. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94613