Interest on delayed refunds accrues from expiry of statutory frame until payment, with higher notified rate for final appellate orders. Interest on delayed refunds is payable from the day after the statutory sixty day period from receipt of a refund application until payment of the refund; the government will notify the applicable rate on Council recommendation within prescribed ceilings. A higher notified ceiling applies where the claim stems from a final order by an adjudicating authority, appellate body or court. Appellate or court orders that alter a proper officer's decision are treated as orders under the principal refund provision for the purpose of interest.