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    <title>Tax wrongfully collected and paid to Central Government or State Government.</title>
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    <description>A registered person who paid integrated tax on a supply treated as inter State but later held intra State is entitled to a refund of that integrated tax in the manner and subject to conditions prescribed; if a supply initially treated as intra State is later held inter State, the person shall not be required to pay interest on the integrated tax payable.</description>
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      <description>A registered person who paid integrated tax on a supply treated as inter State but later held intra State is entitled to a refund of that integrated tax in the manner and subject to conditions prescribed; if a supply initially treated as intra State is later held inter State, the person shall not be required to pay interest on the integrated tax payable.</description>
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