Monies heretofore or hereafter received by the authority pursuant to this chapter may, within three years from the receipt thereof, be refunded to the applicant for the license or permit, on satisfactory proof that:
Such refunds shall, upon approval by the authority and after audit by the state comptroller, be paid from any monies in the custody of the comptroller, derived from fees received pursuant to this chapter.
N.Y. Alco. Bev. Cont. Law § 127-D