Amendment status not verified — confirm the current text below against the official source.
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 Orders of Appellate Tribunal. Financial and administrative powers of State President. Interest on refund of amount paid for admission of appeal. 104 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 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.