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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax wrongfully collected: refund available where intra State tax was paid but supply held inter State; interest not required where reverse.</h1> A registered person who paid central tax and State tax on a transaction treated as intra State but later held inter State is entitled to a refund under prescribed conditions; if integrated tax was paid on a transaction treated as inter State but later held intra State, the person is not required to pay interest on the State tax payable.

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