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67.
Delayed Refund.-- Where
a refund due under section 10 is not made within the time specified in section
10 from the date of filing of return, there shall be paid to the claimant in
addition to the amount of refund due to him, a further sum equal to fourteen per
cent per annum of the amount of refund due, from the date following the expiry
of the time specified in section 10 from the date] to the day preceding the day
of payment of refund:
Provided
that where there is reason to believe that a person has claimed the refund which
is not admissible to him, the provision regarding the payment of such additional
amount shall not apply till the investigation of the claim is completed and the
claim is either accepted or rejected.
