Section 300
SEC. 300. The money necessary for the repayment of duties exacted or paid in excess of the amounts found and on final liquidation, or for the payment of fines or penalties remitted, shall be estimated and included by collectors or other proper officers in their regular estimates for appropriations, and shall be disbursed only pursuant to appropriation upon proper certified statements in such form as the Insular Collector shall prescribe, but in every case application for review, if pending, must be withdrawn before the preparation of any such statement.