Section 12 UTGST - Tax wrongfully collected and paid to Central or Union territory Government

According to Section 12 of Union Territory Goods and Service Tax Act, 2017:

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.
   
   
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.