Tax classification error: refund entitlement when intra/inter state status changes, and no interest on corrected State tax. A registered person who paid Central tax and State tax treating a supply as intra State but later held to be inter State is entitled to a refund of taxes paid in prescribed manner; if integrated tax was paid treating a supply as inter State but later held to be intra State, the person is not required to pay interest on the State tax payable upon recharacterisation.