Interest on delayed refunds: applicants receive board fixed interest for statutory delay in customs refund payments. Section 27A creates an entitlement to interest where duty ordered to be refunded under section 27(2) is not refunded within three months of receipt of the application under section 27(1); interest runs from the day after that three month period until refund at a rate fixed by the Board subject to prescribed minimum and maximum limits. An explanatory clause deems appellate, tribunal, or court orders granting refund against an Assistant Commissioner's order under section 27(2) to be orders under that sub section for interest purposes.