626 LAWS OF MARYLAND. [CH. 385

has paid such contributions or interest, shall make application
for an adjustment thereof in connection with subsequent con-
tribution payments, or for a refund thereof because such ad-
justment cannot be made, and the Board shall determine that
such contributions or interest, or any portion thereof, was
erroneously collected, the Board shall allow such employer to
make an adjustment thereof, without interest, in connection
with subsequent contribution payments by him, or if such
adjustment cannot be made the Board shall refund said
amount, without interest, from the fund. For like cause and
within the same period, adjustment or refund may be so made
on the Board's own initiative.

In the event that any claim for refund is rejected, a written
notice of rejection shall be forwarded the employer. Within
ten days thereafter, he, they, or it may petition the Board for
a formal hearing, setting forth the grounds upon which such
refund is claimed. The Board shall grant such hearing and
shall notify the petitioner of the time and place fixed for such
hearing. After such hearing, the Board shall make such order
in the matter as may appear to it just and lawful, and shall
furnish a copy of such order to the petitioner.

(c) Judicial Review. Within twenty days after the entry
of any order as provided in sub-section (a) or (b) of this
section, any aggrieved employer may secure a judicial review
of the action of the Board by appeal to the Superior Court of
Baltimore City, in which appeal the Board shall be made a
defendant. In such appeal, a petition, which need not be
verified but which shall state the grounds upon which a
review is sought, shall be served upon a member of the Board,
or upon such person as the Board may designate. With its
answer, the Board shall certify and file with said Court all
documents and papers and a transcript of all testimony, if
any, taken in the matter, together with its findings of fact
and decision therein. In any judicial proceeding under this
section, the findings of the Board as to the facts, if supported
by evidence and in the absence of fraud, shall be conclusive
and the jurisdiction of said Court shall be confined to ques-
tions of law. An appeal may be taken to the Court of Appeals
of Maryland in the same manner, but not inconsistent with
the provisions of this Act, as is provided in civil cases. It
shall not be necessary, in any judicial proceeding under this
section, to enter exceptions to the rulings of the Board. In
the event a final judgment is rendered in favor of such em-
ployer the Board shall refund to such employer from the
fund an amount equal to the amount of contributions or inter-
est found by said Court to have been invalid or illegally
collected.