8F. If in the result of an inquiry under section 8C the Court finds that the subject-mater of the suit has been under-valued the Court may order the party responsible for the under valuation to pay all or any part of the costs of the inquiry.If in the result of such inquiry the Court finds that the subject-matter of the suit has not been undervalued the Court may, in its discretion, order that all or any part of such costs shall be paid by the Government or by any party to the suit at whose instance the inquiry has been undertaken, and if any amount exceeding the proper amount of fee has been paid shall refund the excess amount so paid.]