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    <title>Interest on delayed refunds.</title>
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    <description>Interest on delayed refunds is payable where tax ordered to be refunded is not paid within sixty days of receipt of the application; interest runs from the day after that sixty-day period until refund at Government-notified rates subject to statutory ceilings, and a higher notified ceiling applies where the refund claim arises from a final adjudicatory or appellate order. An order of refund by an appellate body against a proper officer&#039;s order is treated as an order under the primary refund provision for interest purposes.</description>
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      <description>Interest on delayed refunds is payable where tax ordered to be refunded is not paid within sixty days of receipt of the application; interest runs from the day after that sixty-day period until refund at Government-notified rates subject to statutory ceilings, and a higher notified ceiling applies where the refund claim arises from a final adjudicatory or appellate order. An order of refund by an appellate body against a proper officer&#039;s order is treated as an order under the primary refund provision for interest purposes.</description>
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