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    <title>Tax wrongfully collected and paid to Central Government or State Government.</title>
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    <description>When supplies are reclassified between intra State and inter State, a registered person who paid Central and State (or Central and Union territory) tax on a transaction treated as intra State but later held to be inter State is entitled to a refund subject to prescribed conditions; where integrated tax was paid on a transaction treated as inter State but later held to be intra State, no interest is payable on the central and State (or Central and Union territory) tax which is consequently payable.</description>
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      <description>When supplies are reclassified between intra State and inter State, a registered person who paid Central and State (or Central and Union territory) tax on a transaction treated as intra State but later held to be inter State is entitled to a refund subject to prescribed conditions; where integrated tax was paid on a transaction treated as inter State but later held to be intra State, no interest is payable on the central and State (or Central and Union territory) tax which is consequently payable.</description>
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