38 CFR § 21.5053 - Restoration of contributions (Persian Gulf War).
(a) Restoration of contributions when no entitlement is charged. If the provisions of § 21.5072(i) require that a veteran's entitlement not be charged for a payment or payments he or she received, the amount of the veteran's contributions which were included in the payment or payments will be restored to the fund by the Department of Defense.
(b) Restored contributions are treated like other contributions. VA will treat contributions which have been restored under paragraph (a) of this section as though the veterans had contributed them for all purposes including—
(1) Computing the veteran's monthly rates and benefit payments under § 21.5138, and
(2) Determining any refund which may become due the veteran under §§ 21.5064 and 21.5065.