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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 central and State tax on a transaction treated as an intra-State supply, later held to be inter-State, is entitled to a refund in prescribed manner and conditions; where integrated tax was paid on a transaction treated as an inter-State supply but later held to be intra-State, the registered person need not pay interest on the State tax payable.</description>
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      <description>A registered person who paid central and State tax on a transaction treated as an intra-State supply, later held to be inter-State, is entitled to a refund in prescribed manner and conditions; where integrated tax was paid on a transaction treated as an inter-State supply but later held to be intra-State, the registered person need not pay interest on the State tax payable.</description>
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