456Application for refund of premium

456 Application for refund of premium (1) Proceedings for the refund of premium must not be brought, except as provided in this section. (2) If an employer claims to be entitled to receive a refund of premium, the employer may give the Authority an application for the refund in a form approved by the Authority. (3) An application under subsection (2) must be made to the Authority within 5 years after the commencement of the premium period to which the application relates. (a) an employer has made an application under subsection (3); and (b) within the period of 4 months after the application was made, the Authority— (i) by notice in writing to the employer refuses the application; or (ii) fails to determine the application; or (iii) determines that the employer is entitled to a refund but fails to make the refund— the employer may bring proceedings for the refund within the period of 4 months commencing after— (c) the expiration of 4 months after the application was made; or (d) if the Authority refuses the application, the date of the notice of refusal—