If, through error or otherwise, the taxpayer pays to the borough sales taxes to which the borough is not entitled by law, the taxpayer may, within 25 months from the date of the tax payment, apply to the clerk for a refund. The taxpayer must submit a written request to the clerk including copies of records substantiating evidences of erroneous payments. If the claim for refund shows that the taxpayer is entitled to a refund, such refund shall be made by the clerk. The borough shall be liable only for the amount of the erroneous payment and shall not be held liable for any payment of interest on the tax payment from the date paid until a refund is made.