Section 4(2) in The Cine-Workers Welfare Cess Act, 1981
(2)Simple interest shall be payable at the rate of twelve per cent per annum,-(a)by the Central Government on the amount of duty in relation to any film refunded by it under the first proviso to sub-section (1), from the date of the payment of such duty till the date of such refund;(b)by the producer of a film on any amount of duty refunded to him under the first proviso to sub-section (1) and repaid by him to Central Government under the second proviso to that sub-section, from the date of such refund to the date of such repayment.
