where amt_retl IS NULL
where amt_retl IS NOT NULL
where amt_retl = '' (two sing tick marks) does work in Oracle as a test for NULL, and in fact if you do this and the column is not nullable you will get an error saying you cannot test for null on a not nullable column. Oracle has pretty much butchered the SQL standard.
As Knut suggested, testing for 0 is not the same as testing for null.