Interest on delayed refund: payable where Customs duty refund is not made within the prescribed period, accruing until payment. Interest on delayed refund applies when Customs duty refunds are not paid within three months of receipt of a complete application; interest is payable from immediately after that three month period until the date of refund. A refund application is deemed received on the date a complete application is acknowledged by the proper officer. Orders by appellate or judicial fora directing refunds are treated as orders for interest purposes. Interest applies only to delayed refunds of Customs duty and not to deposits or security monies.