Tax classification correction: refunds and interest relief where supplies recharacterised between intra State and inter State under GST law. Where a registered person paid central tax and State tax on a transaction considered intra State that is later held inter State, the taxes so paid shall be refunded in the manner and subject to conditions prescribed; where integrated tax was paid on a transaction considered inter State that is later held intra State, the registered person shall not be required to pay interest on the State tax payable.