https://www.taxtmi.com/caselaws?id=272066 A subordinate fiscal notification amended by substitution is to be construed as enlarging the scope of the benefit where no express prospective limitation is stated. The substitution of 2% with 10% in the export refund scheme was treated as a beneficial change, and no presumption could be drawn that the enhanced rate operated only prospectively. The cited authority on substitution supported reading the amended notification according to its enlarged effect. The assessee was therefore entitled to the enhanced 10% refund, and the refusal to grant that benefit from the date of the substituting notification was unsustainable. en-us Fri, 09 Oct 2015 00:00:00 +0530 Fri, 13 May 2016 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272066 A subordinate fiscal notification amended by substitution is to be construed as enlarging the scope of the benefit where no express prospective limitation is stated. The substitution of 2% with 10% in the export refund scheme was treated as a beneficial change, and no presumption could be drawn that the enhanced rate operated only prospectively. The cited authority on substitution supported reading the amended notification according to its enlarged effect. The assessee was therefore entitled to the enhanced 10% refund, and the refusal to grant that benefit from the date of the substituting notification was unsustainable. Case-Laws Service Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272066