Interest on delayed refund of appeal deposits - government notified rate applies from payment until refund, subject to transitional rules. Where a deposit made by an appellant under the appeal deposit provision is required to be refunded consequent to an appellate authority's order, interest is payable on that amount from the date of payment until refund at a rate notified by the Central Government within prescribed bounds. Deposits made before the Finance (No. 2) Act, 2014 remain subject to the earlier regime, which delayed interest entitlement until after a post communication interval and permitted suspension where the appellate order was stayed.