Section 115 - Interest on refund of amount paid for admission of appeal
Chapter XVIII - Appeals and Revision
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Finin2min Summary - Section in 2 Minutes
Grants interest on refund of appeal-admission amounts where appeal succeeds, from payment date to refund date at notified rate. Maintain pre-deposit payment trace and final order implementation.
Exact operative text
115. Interest on refund of amount paid for admission of appeal.-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.
Paragraph-wise decode
Grants interest on refund of appeal-admission amounts where appeal succeeds, from payment date to refund date at notified rate. Maintain pre-deposit payment trace and final order implementation.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A successful appellant receives refund of pre- deposit with statutory interest for the covered period.
Professional alert
Differentiate pre-deposit refund from ordinary section 54 refund documentation.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 115 regulate?
- It regulates interest on refund of amount paid for admission of appeal. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.