Service Tax Paid Under RCM Post-GST Not Barred by Unjust Enrichment: Calcutta HC

Ipsen Technologies Private Limited Vs Commissioner of CGST And CX Kolkata South Commissionerate (Calcutta High Court) Calcutta High Court has intervened in a tax dispute involving Ipsen Technologies Private Limited, setting aside an order from the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and directing a refund to the assessee. The High Court’s decision hinges on a crucial typographical error by the Tribunal that led to an unnecessary remand of the case for considering ‘unjust enrichment,’ an issue not originally raised by the department. The appeal was fi...