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<h1>Interest on delayed refunds: statutory entitlement to notified interest rates for deposits refunded after appellate orders.</h1> The substituted section 35FF mandates interest on refunds of amounts deposited under section 35F when refunds are ordered by the appellate authority; interest is payable from date of deposit until date of refund at a rate fixed by the Central Government by notification, subject to prescribed minimum and maximum bounds. A transitional clause keeps pre-commencement deposits governed by the earlier version of section 35FF.