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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 sixty-day period following receipt of a refund application until the date of refund; the general interest ceiling notified on the Council&#039;s recommendation shall not exceed six per cent. If the refund claim follows a final order by an adjudicating, appellate authority or court, a higher notified ceiling not exceeding nine per cent applies. An appellate or court order granting refund against a proper officer&#039;s decision is deemed to be an order under the refund provision.</description>
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      <description>Interest on delayed refunds is payable from the day after the sixty-day period following receipt of a refund application until the date of refund; the general interest ceiling notified on the Council&#039;s recommendation shall not exceed six per cent. If the refund claim follows a final order by an adjudicating, appellate authority or court, a higher notified ceiling not exceeding nine per cent applies. An appellate or court order granting refund against a proper officer&#039;s decision is deemed to be an order under the refund provision.</description>
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