THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 77: Tax wrongfully collected and paid to Central Government or State Government.
(1) A registered person who has paid the Central tax and State tax
or, as the case may be, 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
central tax and State tax or, as the case may be, the central tax and the Union
territory tax payable.