GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 104- Interest on refund of pre-deposit

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  • Madrecha and CoMadrecha and Co
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    #252 |

    Where an amount deposited by the appellant under sub-section (6) of section 98 or under sub-section (9) of section 101 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under section 50 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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