Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle. The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if: an appeal that relates to the refund claim is pending; the refund claim is not submitted within the time required by § 14–915 of this subtitle; or the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.