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of <h1>Eligible for Refund on Misclassified Inter-State Tax Payments; No Interest on Corrected Intra-State Tax Errors</h1> A registered person who mistakenly pays integrated tax on a supply deemed inter-State, which is later determined to be intra-State, is eligible for a refund of the integrated tax paid, subject to prescribed conditions. Conversely, if a person pays central and State or Union territory tax on a transaction initially considered intra-State but later identified as inter-State, they are not liable to pay interest on the integrated tax due. These provisions ensure proper tax apportionment and settlement under the Integrated Goods and Services Tax Act, 2017.
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