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