Section 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.