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of <h1>Interest on Refunds for Appeal Fees Under Punjab GST Act: Sections 107(6), 112(8) & 56 Explained</h1> Under the Punjab Goods and Services Tax Act, 2017, if an appellant is entitled to a refund of an amount paid for the admission of an appeal under section 107(6) or section 112(8), interest is payable on that refund. The interest is calculated at the rate specified in section 56 and is applicable from the date of payment until the date the refund is issued. This provision ensures appellants are compensated for the time their funds were held by the authorities during the appeal process.
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