Section 115 of CGST Act,2017 Interest on refund of amount paid for admission of appeal

Section 115 of CGST Act,2017 Interest on refund of amount paid for admission of appeal Section 115 of CGST Act,2017 from bare act : Where an amount paid by the appellant under sub-section (6) of section 107 orsub-section (8) of section 112 is required to be refunded consequent to any order of theAppellate Authority or of the Appellate Tribunal, interest at the rate specified undersection 56 shall be payable in respect of such refund from the date of payment of the amounttill the date of refund of such amount.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders