Important Keyword: Section 107, Section 112, Section 56.
Table of Contents
GST Section 115. Interest on refund of amount paid for admission of appeal.-
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.
*Enforced w.e.f . 1st July, 2017.
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