Section 115 of Sikkim GST Act 2017 : Interest on refund of amount paid for admission of appeal

By | June 2, 2018
(Last Updated On: June 3, 2018)

Section 115 of Sikkim GST Act 2017

[ Section 115 of Sikkim GST Act 2017 explains Interest on refund of amount paid for admission of appeal and is covered in  CHAPTER XVIII  APPEALS AND REVISION]

[ Enforced with effect from 1-7-2017. ]

Interest on refund of amount paid for admission of appeal

115. 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.


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