Insertion of new section 129 EE.

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..... Act, the following section shall be inserted, namely:— Interest on delayed refund of amount deposited under the proviso to section 129E. "129EE. Where an amount deposited by the appellant in pursuanc .....

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..... the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 27A after the expiry of three months from .....

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