https://www.taxtmi.com/caselaws?id=121627 An amendment to an exemption notification that only corrects and completes an imperfect description of the same notified area is clarificatory, not a fresh exemption. The substituted wording in Notification No. 79/2003-C.E. was treated as identifying the same industrial area already covered by Notification No. 56/2002-C.E., because it more precisely described the same Khasra numbers rather than introducing a new area. On that basis, units located in the intended area were entitled to the refund benefit from the outset, and the CESTAT found the rejection of the refund claims unsustainable. en-us Sat, 14 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 11:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121627 An amendment to an exemption notification that only corrects and completes an imperfect description of the same notified area is clarificatory, not a fresh exemption. The substituted wording in Notification No. 79/2003-C.E. was treated as identifying the same industrial area already covered by Notification No. 56/2002-C.E., because it more precisely described the same Khasra numbers rather than introducing a new area. On that basis, units located in the intended area were entitled to the refund benefit from the outset, and the CESTAT found the rejection of the refund claims unsustainable. Case-Laws Central Excise Sat, 14 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121627