Interest entitlement when refund withheld under section 38(9): successful appeal or proceeding grants interest on the refund.

If a taxable person's refund claim is withheld under section 38(9) and, following appeal or any further proceeding, the taxable person is determined to be entitled to that refund, the taxable person is also entitled to interest on the refunded amount. The entitlement to interest is contingent on the successful outcome of the appellate or remedial proceeding that establishes the taxpayer's right to the refund.

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