Tax reclassification: refund of integrated tax when supply recharacterised as intra State; no interest on adjusted integrated tax. A registered person who paid integrated tax on a supply treated as inter State but later held intra State is entitled to a refund of that integrated tax in the manner and subject to conditions prescribed; if a supply initially treated as intra State is later held inter State, the person shall not be required to pay interest on the integrated tax payable.