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    <description>Interest is payable on tax refunds not paid within the prescribed statutory period after receipt of a refund application; the rate is subject to a government specified cap and accrues from the day after the expiry of that period until refund. If the refund follows a final adjudicative or appellate order, a higher capped interest rate may apply, and appellate or court orders directing refund are treated as orders under the primary refund provision for interest purposes.</description>
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      <description>Interest is payable on tax refunds not paid within the prescribed statutory period after receipt of a refund application; the rate is subject to a government specified cap and accrues from the day after the expiry of that period until refund. If the refund follows a final adjudicative or appellate order, a higher capped interest rate may apply, and appellate or court orders directing refund are treated as orders under the primary refund provision for interest purposes.</description>
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