Interest on refund: amounts paid for admission of appeal attract interest from payment date until refund under prescribed rate.

Interest is payable on refunds of amounts paid for admission of appeal under the Mizoram Goods and Services Tax Act, 2017 where such amounts become refundable following an order of the Appellate Authority or the Appellate Tribunal; the rate is that specified under section 56 and accrues from the date of payment until the date of refund.

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