662. Notwithstanding section 30 of the Act respecting the Ministère du Revenu (chapter M-31), where a rebate is paid to a person under section 658, interest shall be paid to the person for the period beginning on the day that is the later of(1) 1 September 1992, and
(2) the day that is thirty-one days after the day the application is received by the Minister,and ending on the day the rebate is paid.