Because registrations are in the name of the owner, and the leasing company is the legal owner of a leased car, excise tax bills are issued to the leasing company. Some leasing companies pass on the actual bills to the customer using the car, and other companies pay the excise tax, then bill the customer. When the plate is turned in, if the leasing company submits an abatement application, the abatement AND refund are issued to the leasing company.
If you are due a refund because you cancelled the lease or changed a plate, you need to deal with the leasing company.
We have no record of leasing agreements and can only identify a particular bill for a particular car by the license plate number.