Refund processing time: statutory period from receipt of a complete application triggers interest entitlement if refunds remain unsettled. Amendments establish a 30-day disposal period for Duty Drawback, Terminal Excise Duty and CST refunds counted from receipt of a complete application; interest is payable if not settled within that period, no separate interest application is required, a single cheque may include principal and interest, and authorities must maintain separate accounts for interest. Applications at the counter will be scrutinized and returned for rectification if deficient before acceptance as complete.