(a) Whenever a Probate Court determines that a refund is due an applicant, petitioner, moving party or other person for any overpayment of costs, fees, charges or expenses incurred under the provisions of sections 45a-106a to 45a-112 , inclusive, the Probate Court Administrator shall, upon receipt of certification of such overpayment by the Probate Court that issued the invoice for such costs, fees, charges or expenses, cause a refund of such overpayment to be issued from the Probate Court Administration Fund.
(b) No person shall be entitled to a refund for any fee paid for the settlement of a decedent's estate pursuant to section 45a-107 in which the basis for the fee was the gross estate for succession tax purposes.