Refund for wrongly classified intra State or inter State supplies: claim after correcting tax head and filing within prescribed period. Clarification states that 'subsequently held' covers taxpayer initiated and authority initiated reclassification of supplies; refund is available if the taxpayer pays tax under the correct head and files FORM GST RFD 01 within two years from payment under the correct head, with transitional rule providing a two year window from the sub rule's commencement for earlier correct head payments; refunds are barred where liability was adjusted by issuance of a credit note.