Interest on refund applies where appeal admission payments are later refunded, accruing from payment until refund. If an amount paid by an appellant under sub section (6) of section 107 or sub section (8) of section 112 is required to be refunded after an order of the Appellate Authority or Appellate Tribunal, interest at the rate specified under section 56 is payable on that refund from the date of payment until the date of refund.