Tax wrongfully collected: refund available when supply classification shifts from intra State to inter State; interest relief on reclassification.

If a registered person pays central and State tax treating a transaction as an intra State supply but it is later held to be inter State, the statute entitles the person to a refund of the taxes paid in the manner and subject to conditions prescribed. If integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the person is not required to pay interest on the State tax found payable.

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