Interest on refund of amount paid for admission of appeal
Section 115, CGST Act
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In one line
Section 115 entitles a person to interest on refund of the pre-deposit amount if the appeal succeeds and the pre-deposit becomes refundable.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Interest on refund of the pre-deposit runs at the notified rate from the date the amount was paid, once the appeal succeeds – claim it; it is not paid automatically.
The exact words of the law
461 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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