https://www.taxtmi.com/caselaws?id=203801 A corrigendum to Notification No. 56/2002-CE correcting the annexure's khasra reference from Khasra No. 5 to Khasra No. 422 was treated as part of the original notification and read back to its original date. On that basis, the factory located at Khasra No. 422 was considered covered by the exemption notification. The discussion also notes that prior decisions supported treating the correction as having retrospective effect for exemption purposes, so denial of refund solely because Khasra No. 422 was not expressly mentioned could not be sustained. en-us Fri, 14 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203801 A corrigendum to Notification No. 56/2002-CE correcting the annexure's khasra reference from Khasra No. 5 to Khasra No. 422 was treated as part of the original notification and read back to its original date. On that basis, the factory located at Khasra No. 422 was considered covered by the exemption notification. The discussion also notes that prior decisions supported treating the correction as having retrospective effect for exemption purposes, so denial of refund solely because Khasra No. 422 was not expressly mentioned could not be sustained. Case-Laws Central Excise Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203801