Section 33D in Andhra Pradesh General Sales Tax Act, 1957
33D. Correctness of assessment not to be questioned.
- In a claim for refund under section 33, it shall not be open to the assessee or the licensee to question the correctness of any assessment or other matter decided, which has become final and conclusive, or seek for a review in respect thereof, and the assessee or the licensee shall not be entitled to any relief on such claim except the refund of tax or licence fees wrongly paid or paid in excess.
