Interest on delayed refunds: statutory entitlement to notified interest rates for deposits refunded after appellate orders. 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.