Refund of excess customs duty: claimable by payer with prescribed application; interest accrues if refund delayed beyond statutory period. Refunds of customs duty and interest are claimable where duty paid exceeds leviable amount; claimants must file a duplicate prescribed application with documentary proof within six months (extended to one year for certain personal or institutional imports), and Customs will acknowledge complete applications, assess admissibility, and either order refunds or transfer refundable sums to the Consumer Welfare Fund unless specified conditions for direct payment to the claimant are met. Interest is payable for delayed refunds after a three month period measured from acknowledgement of a complete application, and appellate or judicial orders directing refund are treated as orders for interest purposes.