If a refund of a fee or charge is made under this Part—
(a) if the fee or charge had been paid into the Consolidated Fund, the Consolidated Fund is, to the necessary extent, appropriated accordingly; or
(b) if the fee or charge had been paid into another fund or account, it is to be refunded from that fund or account.
S. 54U inserted by No. 13/2022 s. 31.