Interest on delayed refunds: claims process and documentation requirement to recover interest when export refunds are late. Applications for payment of interest on delayed refunds cover interest where Duty Drawback, Terminal Excise Duty on deemed exports, or Central Sales Tax due to exporters is not paid within one month of final approval. Claims must be filed on ANF-7B with the same Regional Authority/Development Commissioner, submitted within the post-payment window, and accompanied by the approval letter, payment intimation including cheque copy, and an interest calculation showing simple interest from one month after approval until payment. Each page must be signed and the applicant must submit a declaration undertaking compliance and refund of any excess interest found on scrutiny.