Interest on delayed GST refunds accrues from the statutory start date and continues until the tax refund is remitted. Interest is payable on delayed GST refunds from the day after the sixty-day statutory window following a refund application until the date of refund, at notified rates. Equivalent interest rules apply to refunds arising from appellate or judicial orders deemed to be orders under the refund provision. The proper officer must issue an order specifying the delayed refund, period of delay and interest payable and credit the interest to the applicant's validated bank account, excluding specified applicant-response and bank-validation periods from the delay computation.