Tax wrongfully collected and paid to Central Government or Union territory Govern — LIST OF AMENDING ACTS

Tax wrongfully collected and paid to Central Government or Union territory Govern

12. Tax wrongfully collected and paid to Central Government or Union territory Government: (1) A registered person who has paid the central tax and the Union territory tax on 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 0 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.

Section Section 12