GA C2.24.4 2.24.4.

Refund procedure 
2.24.014
A new refund procedure entered into force at the EPO on 1 April 2019. Under the fee refund procedures, users are required to file clear and up-to-date refund instructions in an electronically processable format (XML). While the filing of electronically processable refund instructions was recommended to applicants in the beginning, it became mandatory on 1 October 2019. With this new procedure, applicants may indicate the account of any third party for the purpose of fee refunds.  
2.24.015
In case of international applications, the refund instructions must be submitted via EPO Online Filing, new online filing (CMS) or ePCT, using Form PCT/RO/101. They may also be filed using the PCT-SFD or PCT-DEMAND plug-in in EPO Online Filing and using PCT Form 1038 in new online filing (CMS).  
2.24.016
If the EPO cannot make a refund to a deposit account held with it, it will invite the party to the proceedings to claim the refund via its website[ 27 ]. To do so, it will send two separate communications:
the first communication will inform the party of the pending refund and that it can be claimed online; 
the second will contain a refund code required to identify and claim the refund 
 
 

3 references found.

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EPO Guide for Applicants, part II Int.

EPO Guide for Applicants, part II Int. - C The EPO as ISA and SISA

Offical Journal of the EPO