Answer

1. F

   Facts

   Yes. If the appeal is decided in your favour, the pre-deposit is refundable. Sec 115 provides interest on the refunded pre-deposit from the date of payment.

2. P

   Provisions and law

   • Sec 115, CGST Act 2017Pre-deposit refunded after the appellate order carries interest from the date of payment till the refund
   • Sec 56, CGST Act 2017Interest on delayed refunds
3. A

   Analysis

   Apply for the refund on the portal under the refund type for amounts paid on account of an appeal. Example: Rs 1 lakh pre-deposit paid in October 2026, appeal allowed in September 2027; you get Rs 1 lakh plus interest at the notified rate. If the department appeals to the Tribunal, the refund can still be claimed unless stayed.

4. C

   Conclusion

   1. 1Download the APL-04 order
   2. 2File the refund application under the appeal or order category
   3. 3Attach the order and payment proof
   4. 4Track the refund and interest

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.