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    <title>Tax wrongfully collected and paid to Central Government or State Government.</title>
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    <description>Where central tax and State tax were paid on a transaction treated as an intra-state supply but later held to be an inter-state supply, the registered person shall be refunded the taxes so paid in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as an inter-state supply but later held to be an intra-state supply, the registered person shall not be required to pay any interest on the State tax payable.</description>
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      <description>Where central tax and State tax were paid on a transaction treated as an intra-state supply but later held to be an inter-state supply, the registered person shall be refunded the taxes so paid in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as an inter-state supply but later held to be an intra-state supply, the registered person shall not be required to pay any interest on the State tax payable.</description>
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