Section 42(9) in The Punjab Goods and Services Tax Act, 2017
(9)Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-section (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.
