Chapter XVIII - Appeals and revision
Section 115
Section 115: Interest on refund of appeal deposit
A successful appeal can trigger interest when a deposit made to admit the appeal is refundable.
On this page
Need advice on Section 115?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.
Key takeaways
Eligible deposits
The provision covers amounts paid under section 107(6) or section 112(8).
Trigger
The refund must arise as a consequence of an Appellate Authority or Tribunal order.
Interest span
Interest uses the rate specified under section 56 and runs from payment of the deposit until its refund.
Eligible deposits
The provision covers amounts paid under section 107(6) or section 112(8).
Trigger
The refund must arise as a consequence of an Appellate Authority or Tribunal order.
Interest span
Interest uses the rate specified under section 56 and runs from payment of the deposit until its refund.
Practical checklist
Do
- Preserve the deposit date and payment record.
- Link refund entitlement to the appeal order.
- Compute interest through the actual refund date at the applicable section 56 rate.
Frequently asked questions
From which date does interest on a refundable appeal deposit run?
Section 115 starts it on the date the amount was paid.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026