Interest on delayed refunds accrues from expiry of statutory period until payment, with higher rate for tribunal-originated claims. Interest on tax refunds not made within sixty days of receipt of a refund application accrues from the day after that sixty-day period until payment at a rate not exceeding six per cent. as notified; where the claim arises from a final order of an adjudicating or appellate authority or court, a higher notified rate not exceeding nine per cent. applies for the same period. An appellate or court order against a proper officer's refund order is deemed to be an order under the refund provision for these purposes.