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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Interest on Refunds for Appeals Under Kerala GST Ordinance, 2017: Section 115 Ensures Compensation with Interest Per Section 56.</h1> Section 115 of the Kerala Goods and Services Tax Ordinance, 2017, addresses the interest on refunds for amounts paid for the admission of appeals. If an appellant is entitled to a refund due to an order by the Appellate Authority or Appellate Tribunal, interest, as specified under section 56, will be applied. This interest is calculated from the date the payment was made until the date the refund is issued. This provision ensures that appellants receive compensation for the period their funds were held by the authorities.
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