(a) If the commission denies a timely application made under this subchapter, the employing unit may bring an action in a court of competent jurisdiction in Travis County against the commission for review of the commission's refusal to allow an adjustment or a refund.
(b) An action under this section must be filed before the first anniversary of the date on which notice of the denial was mailed to the employing unit.
(c) Trial of an action filed under this section is by trial de novo.
(d) The employing unit may not bring an action for the refund under any other law.