Interest on delayed refund of pre-deposit

Section 85 – Draft-Bills-Reports – APPEALS AND REVISION – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 85 – 85. Interest on delayed refund of pre-deposit Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 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 39 shal

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