Supply recharacterisation triggers refund of wrongly paid central and state taxes; interest need not be paid when treated as intrastate.

A registered person who paid central and State tax treating a transaction as an intra State supply but later held to be an inter State supply is entitled to a refund of such taxes in the prescribed manner and subject to prescribed conditions. If a person paid integrated tax on a transaction treated as an inter State supply but later held to be an intra State supply, that person shall not be required to pay any interest on the amount of State tax payable.

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