Section 53 - Tax wrongfully collected and deposited with the Central or a State Government - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

53. Tax wrongfully collected and deposited with the Central or a State Government (1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply, shall, upon payment of IGST, be allowed to take the amount of CGST /SGST (in SGST Act) so paid as refund subject to the provisions of section 38 and subject to such other conditions as may be prescribed. (CGST Act)