Interest on delayed refunds: fixed statutory rate applied from expiry of prescribed period until refund issued. A statutory provision grants interest on duties ordered to be refunded if the refund is not paid within the prescribed three month period from receipt of the refund application; interest runs from the day after that period until payment, at a rate fixed by the Board within a prescribed band. Transitional rules protect pending applications made before the Finance Bill's assent, and orders by appellate authorities or courts are deemed refund orders for interest purposes.