https://www.taxtmi.com/caselaws?id=153973 An amendment to an exemption notification cannot be treated as retrospective or merely clarificatory unless the text expressly indicates that result. Exemption notifications operate prospectively, and a later change that enlarges or alters the scope of the exemption does not, by itself, change eligibility for an earlier period. The analysis notes that the department applied the amended condition only from its commencement date, and cited precedents supported the view that the amendment had no retrospective operation. On that basis, the rectification application was held liable to be rejected. en-us Fri, 21 Aug 2009 00:00:00 +0530 Fri, 02 Aug 2013 14:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153973 An amendment to an exemption notification cannot be treated as retrospective or merely clarificatory unless the text expressly indicates that result. Exemption notifications operate prospectively, and a later change that enlarges or alters the scope of the exemption does not, by itself, change eligibility for an earlier period. The analysis notes that the department applied the amended condition only from its commencement date, and cited precedents supported the view that the amendment had no retrospective operation. On that basis, the rectification application was held liable to be rejected. Case-Laws Central Excise Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153973