Interest on refund of pre-deposit payable from date of payment until refund at the prescribed statutory rate. Where an amount deposited by an appellant under pre-deposit appeal requirements is refunded consequent to an order of the First Appellate Authority or the Appellate Tribunal, interest at the rate specified under section 50 is payable from the date of payment of the amount until the date of refund.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest on refund of pre-deposit payable from date of payment until refund at the prescribed statutory rate.
Where an amount deposited by an appellant under pre-deposit appeal requirements is refunded consequent to an order of the First Appellate Authority or the Appellate Tribunal, interest at the rate specified under section 50 is payable from the date of payment of the amount until the date of refund.
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