No claim to any refund of the tax under section 17 shall be admitted, unless it is made within one year from the date of payment of the tax by the assessee or, where an appeal has been preferred, within one year from the date of receipt of the order in appeal.
<span style="margin-left:15px;"></span> No claim to any refund of the tax under section 17 shall be admitted, unless it is made within one year from the date of payment of the tax by the assessee or, where an appeal has been preferred, within one year from the date of receipt of the order in appeal. <br>