Section 115, Central Goods and Services Tax Act, 2017 — Interest on refund of amount paid for admission of appeal

Chapter XVIII · Appeals and Revision

115Interest on refund of amount paid for admission of appeal.

Section 115 · Chapter XVIII · page 94 of the Act

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.

Section 115 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.