Whether interest becomes payable on refund of pre-deposit amount?
Question 21
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 21. Whether interest becomes payable on refund of pre-deposit amount?
\nAns. Yes. As per Section 85 of MGL 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 Au<\/p>\n
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