Interest on delayed refund: statutory rate applies where appellate-authority-ordered refunds are not paid within prescribed period.

A statutory provision requires payment of interest at the prescribed statutory rate where an appellant's deposited amount must be refunded following an appellate authority's order but is not refunded within the prescribed post-communication period; interest accrues from expiry of that period until refund, subject to an exception when the appellate order's operation is stayed by a superior court or tribunal.

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