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of <h1>Refunds of Pre-Deposits Under Model GST Law to Include Interest as per Sections 98(6) and 101(9)</h1> Interest on refunds of pre-deposits under the Model GST Law stipulates that if an appellant's deposited amount, as per section 98(6) or section 101(9), is to be refunded following an order from the First Appellate Authority or Appellate Tribunal, interest will be paid. The interest rate applied will be as specified in section 50, calculated from the date of the initial deposit to the date of the refund.
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