Interest on delayed refunds: statutory interest accrues if tax refunds are not paid within the prescribed period. Interest on delayed refunds is payable from the day after the sixty-day period following receipt of a refund application until the date of refund; the general interest ceiling notified on the Council's recommendation shall not exceed six per cent. If the refund claim follows a final order by an adjudicating, appellate authority or court, a higher notified ceiling not exceeding nine per cent applies. An appellate or court order granting refund against a proper officer's decision is deemed to be an order under the refund provision.