Interest on refunds: deductors entitled to simple interest on Chapter XVII-B refunds from claim or payment until refund granted.

The amendment grants a deductor the right to simple interest on refunds of amounts paid under Chapter XVII-B, calculated from the date a refund claim is made in the prescribed form or, where refund follows an appellate or revisionary order, from the date the tax was paid, until the refund is granted. It further amends subsection (2) to include the deductor and to reference the newly inserted subsection so that the deductor's entitlement is incorporated into the existing refund-interest framework.

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