Interest on delayed refund of pre-deposit :
Where an amount deposited by the appellant under section 107(6) or 112(8) 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 – section 115 of CGST Act.