Interest on delayed refunds: government-fixed interest payable from payment date until refund following appellate authority orders. Where an amount deposited under section 129E must be refunded following an appellate authority's order, interest is payable to the appellant on that amount from the date of payment until refund. The Central Government fixes the interest rate by notification subject to a floor and ceiling. Amounts deposited prior to the Finance (No. 2) Act, 2014 remain governed by the earlier formulation, which tied interest commencement and rate to the pre substitution procedure.