Section 11(3) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(3)Where a levy and collection of tax is held invalid by any judgment or order of a Court or Tribunal, it shall not be necessary to refund any such tax to the importer unless it is proved by the importer to the satisfaction of the assessing authority that the tax has not been collected from the purchaser of the motor vehicle.
