https://www.taxtmi.com/caselaws?id=122400 An amending excise notification was treated as clarificatory because it only identified the notified industrial areas with greater precision, rather than creating a new benefit or expanding the scope of the earlier exemption. On that basis, the later amendment was held not to operate retrospectively, and the refund benefit under the original notification remained available to the unit covered by the notification. en-us Thu, 14 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122400 An amending excise notification was treated as clarificatory because it only identified the notified industrial areas with greater precision, rather than creating a new benefit or expanding the scope of the earlier exemption. On that basis, the later amendment was held not to operate retrospectively, and the refund benefit under the original notification remained available to the unit covered by the notification. Case-Laws Central Excise Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122400