Section 77 - Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017

             77. (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.

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