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    <title>Interest on delayed refunds.</title>
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    <description>If a refund ordered under the refund provision is not paid within the prescribed period, interest at a rate notified by the government on the council&#039;s recommendation accrues from the day after that period until payment; where the refund follows a final adjudicatory or appellate order a higher notified rate applies, and orders by appellate bodies are treated as orders under the operative refund provision for interest purposes.</description>
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      <description>If a refund ordered under the refund provision is not paid within the prescribed period, interest at a rate notified by the government on the council&#039;s recommendation accrues from the day after that period until payment; where the refund follows a final adjudicatory or appellate order a higher notified rate applies, and orders by appellate bodies are treated as orders under the operative refund provision for interest purposes.</description>
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