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    <title>Insertion of new section 129 EE.</title>
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    <description>Where an amount deposited under the first proviso to section 129E is to be refunded following an appellate authority&#039;s order and the adjudicating authority does not refund it within three months of communication, interest is payable to the appellant from the expiry of that three month period until refund, unless the appellate order&#039;s operation is stayed; the interest is at the rate specified in section 27A.</description>
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      <title>Insertion of new section 129 EE.</title>
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      <description>Where an amount deposited under the first proviso to section 129E is to be refunded following an appellate authority&#039;s order and the adjudicating authority does not refund it within three months of communication, interest is payable to the appellant from the expiry of that three month period until refund, unless the appellate order&#039;s operation is stayed; the interest is at the rate specified in section 27A.</description>
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