Refund for wrongly classified intra /inter state supplies: electronic claim required and no interest on refundable tax. A person who paid tax under an incorrect head due to misclassification between intra state and inter state supplies may obtain a refund of the tax paid in the wrong head; no interest is payable on such refundable amounts. Claims must be filed electronically in FORM GST RFD-01 within a two year limitation period measured from the prescribed triggering event, with transitional provisions applying to payments made before the rule's commencement.