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CHAPTER VI - DEMANDS AND RECOVERY
Section 12 - Tax wrongfully collec...
Section 13 - Recovery of tax...Section 12 - Tax wrongfully collected and paid to Central Government or Union territory Government
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CHAPTER VI
DEMANDS AND RECOVERY
12. Tax wrongfully collected and paid to Central Government or Union territory Government.[1]
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(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. |
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(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. |
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