Ipsen Technologies Private Limited Vs Commissioner of CGST And CX Kolkata South
Date: May 21, 2025
Subject Matter
Refund of Service Tax Paid Under RCM ordered, Overruling Tribunal's Remand for Unjust Enrichment Check
Summary
This appeal was filed by an assessee challenging orders from the Customs, Excise & Service Tax Appellate Tribunal (Tribunal) that, while generally accepting the assessee's right to a refund of service tax paid under the Reverse Charge Mechanism (…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The Court : This appeal has been filed by the assessee under Section 35G of the Central Excise Act, 1944 (the Act) challenging the order passed by the learned Customs, Excise & Service Tax Appellate Tribunal (Tribunal), Eastern Zonal Bench, Kolkata in Service Tax Appeal No. 75798 of 2024 dated 04.09.2024 and the rectification order in Serv…