Whether interest becomes payable on refund of pre-deposit amount?
Question 18
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether interest becomes payable on refund of pre-deposit amount?
\nAns. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the<\/p>\n
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