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    <title>Interest on gst penality refund</title>
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    <description>Interest on an amount paid for admission of a GST appeal and later refunded pursuant to an appellate order is payable under section 115 of the CGST Act, 2017. Interest is calculated at the prescribed refund rate from the payment date until the refund date. The claim concerns the amount actually refunded following the appellate determination, and an application for interest may be made.</description>
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      <description>Interest on an amount paid for admission of a GST appeal and later refunded pursuant to an appellate order is payable under section 115 of the CGST Act, 2017. Interest is calculated at the prescribed refund rate from the payment date until the refund date. The claim concerns the amount actually refunded following the appellate determination, and an application for interest may be made.</description>
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      <law>Goods and Services Tax - GST</law>
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