Manner of payment of interest by the Commissioner for delayed payment of refund.

83. Where the Commissioner, or the Deputy Commissioner, if the power in this behalf is delegated to him under sub-section (1) of section 6, is satisfied upon examination of the assessment records along with the appellate or revisional order referred to in section 36 which gives rise to the payment of interest by the Commissioner under that section, that the Commissioner is required to pay interest under section 36, he shall, by an order in writing, direct the appropriate assessing authority to pay to the dealer, who is entitled to payment of such interest, the amount of interest by issuing a Refund Adjustment Order or by making payment of the said amount in accordance with the first and second provisos to sub-rule (5) of rule 59.