THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
APPEALS AND REVISION
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
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or of the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
, 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.