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

Interest on refund: statutory interest accrues from payment until refund when appellate deposit is ordered returned.

Where an appellant's deposit paid for admission of an appeal is later refunded pursuant to an order of the Appellate Authority or Appellate Tribunal, interest at the statutory rate specified under the governing provision is payable on the refund from the date of payment of the deposit until the date the refund is made.