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    <title>Interest on delayed refunds.</title>
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    <description>Where a tax refund ordered under the refund provisions is not paid within the statutory period after receipt of the refund application, prescribed interest is payable from the day after expiry of that period until refund. A higher notified interest rate applies where the refund claim follows a final order of an adjudicating, appellate or judicial authority. An explanatory clause treats appellate or judicial orders against the proper officer&#039;s refund order as orders under the pertinent refund provision for applying these interest rules.</description>
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      <description>Where a tax refund ordered under the refund provisions is not paid within the statutory period after receipt of the refund application, prescribed interest is payable from the day after expiry of that period until refund. A higher notified interest rate applies where the refund claim follows a final order of an adjudicating, appellate or judicial authority. An explanatory clause treats appellate or judicial orders against the proper officer&#039;s refund order as orders under the pertinent refund provision for applying these interest rules.</description>
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