(1) If the party entitled to the refund of such court fee as held to be refundable appears to have refund of the same within Two years after that date on which such refund is so held, and it is required to wait until the time-limit for appeal, the refunding court shall, subject to the budget provision, refund or cause to be refunded the moneys from the income reserve of the court, after the expiration of the time-limit for making appeal. If the income reserve does not allow for making such a refund, the sanction of the remaining amount shall be obtained and refund made accordingly.
(2) After the refund required to be made has been pursuant to Subsection (1), the matter that such-and-such more court fee or such-and suchcourt fee held to be refundable has been refunded on such-and-such date shall be set down in the receipt issued against payment of the court fee earlier, and the receipt shall be signed by the refund maker.