27A. Order sanctioning interest on refund or delayed refunds and Interest payment order :-

(1) Whereupon an application by any employer or person claiming interest on refund or interest on any delayed refund or otherwise, the Commissioner is satisfied that such interest is due and payable to the applicant of any person under section 19A or 19B, the Commissioner shall record an order specifying therein the amount of refund the payment of which was delayed, interest payable thereon or interest on delayed refund, the period of delay for whi9ch interest is payable and the amount of interest payable by the State Government thereon and shall communicate the same to the applicant or person concerned

(2) When an order for payment of interest on any refund or interest on delayed refund has been made under sub-rule (1), the Commissioner shall issu to the applicant or person concerned an interest payment order in Form XIX A.

(3) The powers conferred by this rule on the Commissioner shall be subject to the control of the State Government.