Section 12
Tax wrongfully collected and paid to Central Government or Union territory Government.
The Union Territory Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
(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 interState
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 interState 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.
(2) A registered person who has paid integrated tax on a transaction considered by him to be an interState 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.