Article 178 establishes a strict deadline for the state to return funds to a successful litigant. If a final court judgment entitles a taxpayer to a refund of previously paid tax, the Tax Authority must issue the refund within sixty days of receiving notification of the judgment. This period may be extended by an additional thirty days if necessary. This provision ensures that taxpayers who prevail in court are not subject to indefinite delays in recovering their overpaid funds, providing a degree of fiscal certainty and administrative accountability following a judicial victory.