Section 42(9) in Manipur Goods and Services Tax Act, 2017
(9)Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under subsection (8) shall be refunded to the recipient by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed:Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the supplier.
