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of <h1>Interest on Refunds Under Section 115 of CGST Act 2017: Calculated from Payment to Refund Date</h1> Section 115 of the Central Goods and Services Tax Act, 2017, addresses the interest on refunds for amounts paid for the admission of an appeal. If an appellant is entitled to a refund due to an order from the Appellate Authority or Appellate Tribunal, interest is payable on the refunded amount. This interest is calculated at the rate specified under Section 56, covering the period from the date of payment to the date of refund.
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