Section 38(3)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(a)refunded to the person,-(i)within one month after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is one month;(ii)within two months after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is a quarter; or