Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.

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....Interest on amounts voluntarily deposited during an investigation and later refunded is payable from the actual payment date until the refund date. The relevant approach treats retention of the investigation deposit as warranting interest throughout that period, irrespective of whether the refund claim itself was sanctioned within three months of filing. Interest was directed at 12% per annum, and the prior rejection of interest on the refunded investigation deposit was overturned.....