Tax wrongfully collected and paid to Central Government or State Government.

<span style="margin-left:15px;"></span>(<i>1</i>) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.<br> <span style="margin-left:15px;"></span>(<i>2</i>) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable. <br>