Interest on delayed GST refunds: payable after prescribed period, higher rate applies where refund follows final adjudicative orders. Delayed tax refunds under section 54 attract interest if not paid within sixty days of the refund application: ordinarily at a rate not exceeding six per cent as notified on the Council's recommendation, payable from the day after the sixty-day period until refund. If the refund claim follows a final order of an adjudicating authority, appellate authority, tribunal or court, a higher ceiling-up to nine per cent as notified on the Council's recommendation-applies, and appellate or court orders directing refund are deemed to be orders under section 54(5).