There has been some confusion with regard to getting refunds for Immigration Health Surcharge payments when a second application is submitted across a time period when an IHS charge has already been paid.
Our understanding initially was that the person or company who paid the first IHS payment would receive a refund for each complete six months period that was not used due to a new visa being issued (and therefore new IHS being paid).
However it now appears that the refund is made to the person or company paying the IHS with a new application and the original payer gets nothing back.