Tax wrongfully collected and paid: refund applies when supply classification is later reversed between intra-State and inter-State treatment. Tax wrongfully collected and paid is addressed where a registered person has treated a supply as intra-State and paid central tax and Union territory tax, but it is later held to be an inter-State supply. In such cases, the amount of tax so paid is refundable in the manner and subject to the conditions prescribed. A corresponding rule applies where a registered person has treated a supply as inter-State and paid integrated tax, but it is later held to be an intra-State supply, and no interest is payable on the central tax and Union territory tax payable.