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    <title>REFUND OF DEPOSIT PAID FOR GST APPEALS</title>
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    <description>Refund of pre-deposit made for GST appeals carries interest where the amount becomes refundable on a favourable appellate outcome. The interest is payable from the date of deposit until the date of actual refund. The rate and period of interest are linked to the GST refund provisions, including delayed refund interest and the higher interest applicable where refund follows a final appellate or court order.</description>
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