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<h1>Himachal Pradesh clarifies tax refund process for incorrect classifications under HPGST and IGST Acts; two-year claim period.</h1> The circular issued by the Himachal Pradesh Excise and Taxation Department clarifies the refund process for taxes wrongly paid under sections 77(1) of the HPGST Act and 19(1) of the IGST Act. It explains that refunds can be claimed if a taxpayer or tax authority later determines a supply as intra-State or inter-State, contrary to the initial classification. The refund must be claimed within two years from the correct tax payment date. The circular also specifies that refunds are not applicable if tax adjustments are made via credit notes. The instructions are effective from September 25, 2021.