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    <description>Interest on tax refunds unpaid within sixty days of receipt of a refund application is payable from the day after that sixty-day period until refund, at a rate not exceeding six per cent as notified by the Government on the Council&#039;s recommendation; where the refund follows a final adjudicatory, appellate or judicial order, a higher notified ceiling not exceeding nine per cent applies and such appellate or judicial orders are deemed to be orders under the refund provision for these interest rules.</description>
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