Interest on delayed refund: entitlement to interest where customs refund processing is delayed, payable until the refund is made. The provision establishes entitlement to interest on delayed refunds of Customs duty payable from the date after the initial processing period until payment, with the application deemed received upon acknowledgement of a complete application. Orders from appellate forums are treated as orders for interest purposes. Interest is payable only on refunded Customs duty and expressly excludes deposits and securities such as project import deposits and provisional release securities.