Section 115 - Interest on refund of amount paid for admission of appeal of CGST ACT, 2017

              115. 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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