Section 54(12) in Andhra Pradesh Goods and Services Tax Act, 2017
(12)Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six percent as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
