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    <title>Interest on delayed refund of amount deposited under section 129E</title>
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    <description>Interest is payable on delayed refund of an amount deposited by the appellant under section 129E when the amount has to be refunded consequent upon an appellate order. The rate is fixed by the Central Government by notification in the Official Gazette, subject to a minimum of five per cent. and a maximum of thirty-six per cent. per annum, and runs from the date of payment until the date of refund.</description>
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      <title>Interest on delayed refund of amount deposited under section 129E</title>
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      <description>Interest is payable on delayed refund of an amount deposited by the appellant under section 129E when the amount has to be refunded consequent upon an appellate order. The rate is fixed by the Central Government by notification in the Official Gazette, subject to a minimum of five per cent. and a maximum of thirty-six per cent. per annum, and runs from the date of payment until the date of refund.</description>
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