Refund of excess payment.-

If upon the hearing of any objection or appeal from any valuation it is made to appear to the Commissioner or the Appellate Authority, as the case may be, that appellant has paid any sum or sums of money in consequence of assessment which the ought not to have paid, the Commissioner or the Appellate Authority, as the case may be, shall direct the excess payment to be refunded to the appellant. Supplemental Provision