15. Refunds.

(1) If any person satisfies the assessing autho rity that the amount of plantation tax paid by him for any year exceeds the amount with which such person is properly assessable under this Act for that year, he shall be entitled to a refund of any such excess. (2) The appellate authority in the exercise of his appellate powers, if satisfied to the like effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess.