N.Y. Public Service Law § 18-c: Refunds by the commission

§ 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.