Section 104 - Interest on refund of pre-deposit - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

104. 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.