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    <title>Interest on delayed refunds.</title>
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    <description>Interest is payable on GST refunds not made within sixty days of receipt of the refund application, at a government notified capped rate from the day after that period until refund; a higher notified cap applies where the claim arises from a final order of an adjudicating, appellate authority, tribunal or court. Appellate or judicial orders overturning a proper officer&#039;s refund order are deemed to have been passed under the primary refund provision for the purpose of interest entitlement.</description>
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      <description>Interest is payable on GST refunds not made within sixty days of receipt of the refund application, at a government notified capped rate from the day after that period until refund; a higher notified cap applies where the claim arises from a final order of an adjudicating, appellate authority, tribunal or court. Appellate or judicial orders overturning a proper officer&#039;s refund order are deemed to have been passed under the primary refund provision for the purpose of interest entitlement.</description>
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