Section 115 - Interest on refund of amount paid for admission of appeal.

Interest on refunded appellate deposit applies from payment date until refund after appellate order and is payable accordingly

Interest is payable on refunds of amounts paid for admission of appeal when an appellate deposit is ordered refunded; interest accrues from the date of payment until the date of refund at the rate prescribed by the statute, and the obligation arises upon an order of the Appellate Authority or Appellate Tribunal requiring refund.