Section 19 - Tax wrongfully collected and paid to Central Government or State Government of IGST ACT, 2017

                   19. (1) A registered person who has paid integrated tax on a supply considered by
him to be an inter-State supply, but which is subsequently held to be an intra-State supply,
shall be granted refund of the amount of integrated tax so paid in such manner and subject
to such conditions as may be prescribed.
                        (2) A registered person who has paid central tax and State tax or Union territory tax,
as the case may be, on a transaction considered by him to be an intra-State supply, but
which is subsequently held to be an inter-State supply, shall not be required to pay any
interest on the amount of integrated tax payable.

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