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    <description>Pre-amendment Section 35FF governed refund of a pre-deposit made before 6 August 2014 under the saving proviso to the amended provision. Interest became payable only if the refundable pre-deposit was not returned within three months from communication of the appellate order. Where the amount deposited in 2005 was refunded within three months of the refund application after the demand was set aside, no interest was payable.</description>
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