Tax classification: refund available when supply reclassified from intra-state to inter-state; no interest on state tax when reclassified to intra-state. Where central tax and State tax were paid on a transaction treated as an intra-state supply but later held to be an inter-state supply, the registered person shall be refunded the taxes so paid in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as an inter-state supply but later held to be an intra-state supply, the registered person shall not be required to pay any interest on the State tax payable.