https://www.taxtmi.com/caselaws?id=163344 Section 33A of the Andhra Pradesh General Sales Tax Act, 1957 was held inapplicable where the department had not rejected refund outright but had itself proposed adjustment of the excess tax against future dues and directed a small balance refund through the treasury. On those facts, no separate refund application within three years was required for the amount already directed to be adjusted or refunded, because the assessee was not seeking a fresh refund claim. The limitation provision therefore did not bar relief, and the assessee was entitled to adjustment or refund of the excess amount together with interest. en-us Mon, 16 Jul 2007 00:00:00 +0530 Mon, 31 Mar 2014 18:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163344 Section 33A of the Andhra Pradesh General Sales Tax Act, 1957 was held inapplicable where the department had not rejected refund outright but had itself proposed adjustment of the excess tax against future dues and directed a small balance refund through the treasury. On those facts, no separate refund application within three years was required for the amount already directed to be adjusted or refunded, because the assessee was not seeking a fresh refund claim. The limitation provision therefore did not bar relief, and the assessee was entitled to adjustment or refund of the excess amount together with interest. Case-Laws VAT and Sales Tax Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163344