Section 21D(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)No appeal shall be entertained by the special Appellate Tribunal unless the assessee pays the tax admitted to be due from him.Provided that if as a result of the appeal, any change becomes necessary in the assessment, the Special Appellate Tribunal may authorise the assessing authority to amend the assessment and on such amendment being made, the excess amount paid by the assessee shall, on his application, be refunded to him with simple interest at twelve percent per annum.
