Section 39(1) in The Andhra Pradesh Value Added Tax Act, 2005
(1)Where the authority prescribed is required to refund an amount of tax to a VAT dealer or TOT dealer or any other dealer as a result of;(a)a decision under Section 31 ; or(b)a decision of the Appellate Tribunal under Section 33 ; or(c)a decision of the High Court under Section 35,such refund shall be made within a period of ninety days from the date of the receipt of the order.Where refund is not made within the stipulated time as mentioned in sub-section (1), the amount of refund shall carry interest at the rate of one percent per month for the period of delay. The interest in respect of part of a month shall be computed proportionately and for this purpose, a month shall mean a period of 30 days.
