Interest on refunds

B Interest on refun&.--Where re&n account of tax or penalty found to have been of an order under section 9 or secti o Court, the Assessing Authority shall pay to per month on the amount of such refund from ate of spent of such amount to the date of which refund is

Provided that where the amount found instalments, such interest shall be instalments which were in excess, instalment was paid to the date on

Provided further that the interest for the commencin from the date of the order under section 9 or sectio r an order f f a Court giving rise to the rehnd shall be paid at 2 month if thd refund is granted beyond a period of three months but a period not1 exceeding six months from the date of such order a % per month if it is granted thereafter.

Note :--Explanations attached to section 15-A f this Act shall apply, so far as they may to the provisions of this sectio