Refunds
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
In the laws of the United States, this term is need to denote sums of money received by the government or its officers which, for any cause, are to be refunded or restored to the parties paying them; such as excessive duties or taxes, dudes paid on goods destroyed by accident, duties received on goods which are re-exported, etc.