Yes. As per Section 85 of MGL Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under section 39 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.
Articles in this section
- Whether any person aggrieved by any order or decision passed against him has the right to appeal?
- When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?.
- What is the time limit to file appeal to First Appellate Authority?
- Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
- Whether the first appellate authority has any powers to condone the delay in filing appeal?
- Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
- The order passed by First Appellate Authority has to be communicated to whom?
- What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
- What is the amount in dispute?
- Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?