§ 18-c. Refunds by the commission. Whenever it appears that any
person, firm, corporation or municipal corporation, has paid to the
commission fees or other charges in excess of the amount legally
chargeable against such person, firm, corporation or municipal
corporation, the commission shall have power, within three years after
the date of such payment, to refund to such person, firm, corporation or
municipal corporation the amount of such excess. Such refund may be made
upon audit by the comptroller, from any moneys in the hands of the
commission, not as yet turned over to the department of taxation and
finance.