Section 204-B. Refunds

Whenever the commissioner determines that any moneys
  received  under  the  provisions  of  this  chapter  or the rules issued
  thereunder, or any moneys  received  under  the  provisions  of  article
  eleven of the general business law, are in excess of the amount required
  by  law,  or were paid in error, or that other justifiable circumstances
  exist, such moneys may, within three  years  from  receipt  thereof,  be
  refunded upon the audit of the state comptroller, without interest.