Sep 22, 2025
Refund of service tax paid under reverse charge allowed as unjust enrichment was held inapplicable due to error correction in Tribunal’s order
Case Summary Case Title: Ipsen Technologies Private Limited vs Commissioner of CGST & CX, Kolkata South CommissionerateCourt: High Court at Calcutta (Special Jurisdiction – Central Excise, Original Side)Petition No.: CEXA/13/2025, IA No. GA/1/2025Date of Judgment: 21st May, 2025Relevant Section: Section 35G of the Central Excise Act, 1944; Sections 142(3), 142(9)(b), 174 of CGST Act, 2017; Rule 7…