Interest on delayed refunds: interest payable after sixty days, higher rate for refunds following final adjudication.

If a refund is not paid within sixty days of the refund application, interest is payable from the day after that period at a government-notified rate not exceeding six per cent until payment; where the refund flows from a final adjudicatory or appellate or court order, a higher government-notified rate not exceeding nine per cent applies. Appellate or court orders awarding refund against a proper officer are treated as refund orders for these purposes.

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