Amendment in Notification No. 15/2002-S.T. Cannot Be Applied Retrospectively to Deny Benefits Available Under Original Notification.

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....Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside....