Interest on refund applies where appellate order mandates repayment; statutory interest accrues from payment until refund is made. Interest on refund applies where an amount paid by an appellant under appeal-related payment provisions is required to be refunded following an order of the Appellate Authority or Appellate Tribunal; statutory interest at the prescribed rate is payable from the date of payment until the date of refund.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest on refund applies where appellate order mandates repayment; statutory interest accrues from payment until refund is made.
Interest on refund applies where an amount paid by an appellant under appeal-related payment provisions is required to be refunded following an order of the Appellate Authority or Appellate Tribunal; statutory interest at the prescribed rate is payable from the date of payment until the date of refund.
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