(1) Where the Commissioner is satisfied that he is required to pay interest under section 34, he shall, by an order in writing, direct the appropriate assessing authority to pay the dealer, who is entitled to get such interest, the amount of interest, by issuing a Refund Adjustment Order, or by making payment of the said amount in accoudance with the second proviso to sub-rule (4) of rule 181.

(2) The assessment records along with the appellate or revision order referred to in section 34 which gives rise to the payment of interest by the Commissioner under that section shall be placed before the Commissioner or Senior Joint Commissioner for determination of the amount of interest payable to the dealer.