Whether a taxable person who has paid CGST and SGST or, as the case may be, CGST and UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest

No. A registered person shall not be required to pay any interest on the amount of IGST payable.

(ICAI FAQ PUBLICATIONS 06-09-2017 Tax wrongfully collected and paid to Central Government or State Government: FAQ NO. 39)