Interest on delayed refund of pre-deposit
Section 85
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
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 specif
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