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CHAPTER XVIII - APPEALS AND REVISION
Section 107 - Appeals to Appellate...
Section 108 - Powers of Revisional...
Section 109 - Constitution of Appe...
Section 110 - President and Member...
Section 111 - Procedure before App...
Section 112 - Appeals to Appellate...
Section 113 - Orders of Appellate ...
Section 114 - Financial and admini...
Section 115 - Interest on refund o...
Section 116 - Appearance by author... Section 117 - Appeal to High Court... Section 118 - Appeal to Supreme Co... Section 119 - Sums due to be paid ... Section 120 - Appeal not to be fil... Section 121 - Non appealable decis...Section 115 - Interest on refund of amount paid for admission of appeal
https://gstgyaan.com/section-115-of-the-cgst-act-interest-on-refund-of-amount-paid-for-admission-of-appeal
115. Interest on refund of amount paid for admission of appeal.[1]
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. |
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