Article 23 provides a mechanism for taxpayers to reclaim taxes or penalties collected without legal justification. Requests must be submitted to the Authority, which has sixty days to issue a decision. If the request is rejected or the deadline passes without a response, the taxpayer can appeal to the Tax Grievance Committee. Furthermore, the Law entitles the taxpayer to compensation if the Authority delays the refund beyond the specified period. This ensures that the state is held accountable for over-collection and provides a clear administrative and judicial path for taxpayers to recover wrongly paid funds.