Where an amount paid by the appellant under subsection (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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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Officers under this ActSection 4 · Appointment of officersSection 5 · Powers of officersSection 6 · Authorisation of officers of central tax as proper officer in certain circumstancesSection 7 · Scope of supplySection 8 · Tax liability on composite and mixed suppliesIndia Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2024-04-12. Check the linked official text and subsequent notifications when applying a provision.