Interest on delayed tax refunds: notified interest applies from expiry of prescribed period, higher rates when refund follows final adjudication. Where a refund ordered under the statutory refund provision is not paid within sixty days of receipt of the refund application, interest at a notified rate (subject to a statutory ceiling) is payable from the day after that sixty-day period until payment. A higher notified interest ceiling applies when the refund claim follows an order that has attained finality after adjudication or appeal. Appellate or judicial orders granting refund against a proper officer's order are deemed to be orders under the statutory refund provision for calculating interest entitlement.