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    <title>Interest on delayed refunds</title>
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    <description>Interest is payable where a refund under section 38 is not made within the refund sanction period; interest runs from the day after that due date until the refund is paid, at a rate notified by the Central or a State Government on the Council&#039;s recommendation. Orders of an Appellate Authority, Tribunal or Court reversing an officer&#039;s order under the pertinent subsections of section 38 are deemed to be orders under those subsections for the purpose of this interest provision.</description>
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      <description>Interest is payable where a refund under section 38 is not made within the refund sanction period; interest runs from the day after that due date until the refund is paid, at a rate notified by the Central or a State Government on the Council&#039;s recommendation. Orders of an Appellate Authority, Tribunal or Court reversing an officer&#039;s order under the pertinent subsections of section 38 are deemed to be orders under those subsections for the purpose of this interest provision.</description>
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