Interest on delayed refunds applies when a GST refund is unpaid after the prescribed period, accruing until payment is made. Interest on delayed GST refunds is payable when a refund ordered under the refund provisions is not paid within the prescribed period after receipt of the refund application; interest runs from the day after that period until payment at a rate specified by government notification. If the refund claim arises from a final adjudicatory or appellate/court order, a higher maximum interest ceiling applies and such appellate or court order is treated as an order under the primary refund provision for interest purposes.