(1) A registered person who has paid the central tax and the Union territory 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.
(2) 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 the central tax and the Union
territory tax payable.