§ 113. Reparations and refunds. 1. Whenever a public utility company, on its own initiative, shall file with the commission a schedule stating an increased rate or charge, and the commission shall enter upon a hearing concerning the propriety of such increased rate or charge, the commission shall by order require the interested company to keep accurate account during the pendency of the hearing, in detail, of all amounts received by reason of such increase, or by reason of an increase received as a result of the establishment of temporary rates by the commission specifying by whom and in whose behalf such amounts are paid, and upon completion of the hearing and decision shall, by order require the interested company to refund or issue a credit in a manner prescribed by the commission, with interest, on or before a day fixed in the order, to the customers in whose behalf such amounts were paid to the extent practicable and otherwise to the class of customers in whose behalf such amounts were paid, such portion of such increased rates or charges as by its decision shall be found not justified, provided, however, that the commission may waive such refund requirement where the cost of making such refund exceeds the total amount of such refund or upon a finding that requiring such refunds would impair the financial integrity of the company. In the case of temporary rates, the commission may by order authorize appropriate reparation to the company if such temporary rates were found inadequate. If the corporation does not comply with such order within the time limited therein, any person or persons for whose benefit such order was made may, within one year from the date of the order but not after, bring action in a court of competent jurisdiction to recover the money to which he or they are entitled under said order. In any such action a copy of the order of the commission duly certified shall be prima facie evidence of the facts set forth in the order. The commission after reasonable notice to the company interested may, by order, direct the company to issue and deliver to shippers or consumers, tickets, printed slips or tokens specifying the excess received by the company over rates existing prior to the filing of the schedule.

2. Whenever any public utility company or municipality, whose rates are subject to the jurisdiction of the commission, shall receive any refund of amounts charged and collected from it by any source, the commission shall have power after a hearing, upon its own motion, upon complaint or upon the application of such public utility company or municipality, to determine whether or not such refund should be passed on, in whole or in part, to the consumers of such public utility company or municipality and to order such public utility company or municipality to pass such refunds on to its consumers, in the manner and to the extent determined just and reasonable by the commission.