Interest on delayed refunds payable from expiry of the prescribed period at notified rates; higher rate applies after final adjudication. Interest on tax refunds unpaid within sixty days of receipt of a refund application is payable from the day after that sixty-day period until refund, at a rate not exceeding six per cent as notified by the Government on the Council's recommendation; where the refund follows a final adjudicatory, appellate or judicial order, a higher notified ceiling not exceeding nine per cent applies and such appellate or judicial orders are deemed to be orders under the refund provision for these interest rules.