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Section 115: Interest on refund of amount paid for admission of appeal.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.

Where this provision sits

ActThe Maharashtra Goods and Services Tax Act, 2017
Section115
Marginal noteInterest on refund of amount paid for admission of appeal.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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