Refunds are in store for customers of Wisconsin’s four largest for-profit utilities: Alliant, Madison Gas and Electric, WPS and Xcel. Ratepayers are due more than $25-million because of low energy prices in 2018. The Public Service Commission sets rates one to two years in advance based on fixed expenses and an estimate cost of fuel. When the projections are more than two-percent of the actual costs, utilities must refund the difference, with interest. Madison Gas and Electric customers should see the largest refunds of about $20 for most households. That utility collected about $9.5-million more than its actual costs.