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    <title>Interest on delayed refunds.</title>
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    <description>Interest on delayed refunds is payable from the day after the prescribed statutory period until payment; a lower notified ceiling applies generally, and a higher notified ceiling applies where the refund claim follows a final adjudicatory, appellate or judicial order. Appellate, tribunal or court orders granting refund against a proper officer&#039;s order are deemed to be orders under the refund provision for calculating interest.</description>
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      <description>Interest on delayed refunds is payable from the day after the prescribed statutory period until payment; a lower notified ceiling applies generally, and a higher notified ceiling applies where the refund claim follows a final adjudicatory, appellate or judicial order. Appellate, tribunal or court orders granting refund against a proper officer&#039;s order are deemed to be orders under the refund provision for calculating interest.</description>
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