Section 33A in Andhra Pradesh General Sales Tax Act, 1957
33A. Form of claim for refund and limitation.
(1)Every claim for refund under section 33 shall be made by the assessee or licensee in such form and verified in such manner as may be prescribed, on or after the date on which the tax or the licence fees in respect of which the claim is made was directed to be refunded.(2)No such claim shall be allowed unless it is made within three years from the date specified in sub section (1).
