Interest Rates on Delayed Refunds: 9% Pre-GVAT Act, 6% Post-GVAT Act; Doctrine of Merger Applies for Date Calculation.

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....Interest on delayed refund - relevant date for calculation of interest - Doctrine of merger - for the period prior GVAT Act, interest is payable @ 9% per annum and post GVAT Act, interest is payable @ 6% per annum.....