34. Interest payable by Commissioner

The Commissioner shall, in the prescribed manner, pay a simple interest at the rate of one per centum for each British calendar month of delay in making refund to a dealer of the amount of tax paid in excess which arises out of an order under section 79, section 80, section 81, section 82 or section 83, passed on or after the appointed day, from the first day of the month next following the date of such order up to the month preceding the month in which the refund is made in the manner referred to in section 60, upon the amount of tax refundable to him according to such order.