(a) Absent fraud or a mathematical error, the findings of fact and the decision of the Secretary regarding the merits of any claim made under or authorized by this Code shall not be subject to review by any other administrative or accounting official, employee, or agent of the Government of Puerto Rico, except by such officials as the Secretary may designate for such purposes.(b) Absent fraud or a mathematical error, the granting by the Secretary of any interest on any credit or refund under this part shall not be subject to review by any administrative or accounting official, employee, or agent of the Government of Puerto Rico, except by such officials as the Secretary may designate for such purposes. History —Jan. 31, 2011, No. 1, § 6051.10, retroactive to Jan. 1, 2011.