Interest on delayed GST refunds: higher rate applies where refund follows a final adjudicatory order. Section 56 requires payment of interest on tax refunds not paid within sixty days of receipt of the refund application, at a government-notified rate subject to an upper ceiling, with computation, conditions and restrictions as prescribed. A higher notified ceiling applies where the refund claim follows a final order of an adjudicating authority, appellate authority, tribunal or court; interest runs from immediately after the sixty-day period until refund. An explanation deems appellate or court refund orders to be orders under the primary refund provision.