Question 43:

 How to claim refund of GST amount credited into wrong head?

Answer 

 In first place you will have to deposit correct amount of tax under correct head. Then you can claim refund of tax paid under wrong head.
For claiming the refund of amount deposited under wrong head, the applicant will have to file claim in FORM GST RFD-01 electronically on common portal along with a applicable statement in accordance with Rule 89(2)(J) showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply. (reply dt. 05/08/2018)