Section 115
Interest on refund of amount paid for admission of appeal.
The Central 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 Central Government and for matters connected therewith or incidental thereto.
Where an amount paid by the
appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded
consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate
specified under section 56 shall be payable in respect of such refund from the date of payment of the
amount till the date of refund of such amount.