Section 115. Interest on refund of amount paid for
admission of appeal.-
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.
