Section 219
SEC. 219. All claims for refund of duties shall be made in writing, and forwarded to the collector of customs to whom such duties were paid; and upon receipt of claims for refund, collectors of customs will verify the same by the records of their office, and if found to be correct and in accordance with law, will certify the same to the Auditor for the Philippine Archipelago, with their recommendations in the case, together with all necessary papers and documents. Upon receipt by the Auditor of claim for refund so forwarded, he shall audit the same and draw warrant in payment and settlement therefor, if found correct.