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    <title>Interest on delayed refunds.</title>
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    <description>Interest is payable on delayed GST refunds from the day after the statutory refund period expires until the date of payment; the Government may notify the applicable rate within prescribed maxima. A higher maximum rate applies where the refund claim follows a final adjudicatory or appellate order. Orders of appellate fora or courts that grant refund against a proper officer&#039;s order are deemed to be orders under the primary refund provision for purposes of interest computation.</description>
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      <description>Interest is payable on delayed GST refunds from the day after the statutory refund period expires until the date of payment; the Government may notify the applicable rate within prescribed maxima. A higher maximum rate applies where the refund claim follows a final adjudicatory or appellate order. Orders of appellate fora or courts that grant refund against a proper officer&#039;s order are deemed to be orders under the primary refund provision for purposes of interest computation.</description>
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