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    <title>Interest on delayed refunds.</title>
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    <description>Interest on delayed GST refunds is payable when a refund ordered under the refund provisions is not paid within the prescribed period after receipt of the refund application; interest runs from the day after that period until payment at a rate specified by government notification. If the refund claim arises from a final adjudicatory or appellate/court order, a higher maximum interest ceiling applies and such appellate or court order is treated as an order under the primary refund provision for interest purposes.</description>
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      <description>Interest on delayed GST refunds is payable when a refund ordered under the refund provisions is not paid within the prescribed period after receipt of the refund application; interest runs from the day after that period until payment at a rate specified by government notification. If the refund claim arises from a final adjudicatory or appellate/court order, a higher maximum interest ceiling applies and such appellate or court order is treated as an order under the primary refund provision for interest purposes.</description>
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