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    <title>Allotment, refund and payment of interest</title>
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    <description>Issuers must complete allotment of specified securities and/or refund or unblock application monies within the period prescribed by the Board, perform allotment, dematerialised credit, refunds or unblocking electronically, and, if delayed beyond the stipulated period, undertake to pay prescribed interest to shareholders as disclosed in the draft and final letter of offer.</description>
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