Wrongful tax collection: refund entitlement for misclassified supplies and no interest on reclassified intra-state tax obligations. Where a taxable person pays CGST/SGST treating a transaction as intra-state but it is later held inter-state, the person is entitled to a refund of the CGST/SGST paid in the prescribed manner and conditions. Where IGST is paid treating a transaction as inter-state but is later held intra-state, the person shall not be required to pay interest on the CGST/SGST payable following reclassification.