104 Interest on refund of pre-deposit – Revised Model GST Law ( Nov 2016)

By | March 13, 2017
(Last Updated On: March 13, 2017)

Revised Model GST Law ( Nov 2016)

Section 104 Revised Model GST Law ( Nov 2016)

  1. Interest on refund of pre-deposit 

Where an amount deposited by the appellant under sub-section (6) of section 98 or under sub-section (9) of section 101 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under section 50 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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