Period of limitation for refund of fees under section 15, 16 or 17.

1[17A. Period of limitation for refund of fees under section 15, 16 or 17.- Where certificate is granted to any person under section 15, 16 or 17, no fee thereunder shall be refunded, unless such person presents it to the Collector or such other authority as may be prescribed by rules, for encashment, within two years from the date of issue of the certificate by the Court].