Section 13. Undisbursed or unclaimed amount to be deposited to the general revenue account.

Any money paid to the Commissioner which remains undisbursed or unclaimed after such payment for a period of three years shall be transferred by the Commissioner to the general revenue account of the Central Government; but a claim to any money transferred may be preferred to the Central Government by the concession holder entitled to such payment and shall be dealt with as if such transfer had not been made, the order, if any, for the payment of the claim being treated as an order for the refund of revenue.