Tax wrongfully collected and paid to Central Government or State Government

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 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 State tax payable.