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Interest on delayed refunds

Section 39 - Draft-Bills-Reports - REFUNDS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 39 - 39. If any tax refundable under section 38 to any applicant is not refunded within three months from the date of receipt of .....

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e immediately after the expiry of the due date for sanction of refund under section 38 till the date of refund of such tax. Explanation.- Where any order of refund is made by an Appellate Authority, Tribunal or any Court against an order of the prope .....

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