26.—(1) Where the Department serves notice under Article 25(5)(b) that it accepts that a ground has been established, it shall (when serving that notice) refund any sums—
(a)paid under Article 20(1) or 23(3), or
(b)deducted from the proceeds of sale under Article 23(4),
except to the extent (if any) to which those sums were properly paid.
(2) Where the Department fails to comply with Article 25(5)(b) before the end of the period of 56 days mentioned there—
(a)the Department shall be taken to have accepted that the ground in question has been established and to have served notice to that effect under Article 25(5)(b); and
(b)paragraph (1) shall have effect as if it required any refund to be made immediately after the end of that period.