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<h1>Interest on delayed refund applies where an appellate order mandates repayment and the refund is not made after the prescribed period.</h1> Where a deposited amount required to be refunded following an appellate authority's order is not refunded within the prescribed period after communication of that order, interest is payable from the expiry of that period until refund at the statutory interest rate, unless the appellate order's operation is stayed by a superior court or tribunal.