Ramesh Ranganathan, J.

The petitioner seeks refund of Rs.31,04,742/- consequent to the order of the Sales Tax Appellate Tribunal (STAT) in T.A. No.17 of 1994 dated 22.12.1998 relating to the assessment year 1988-89 (APGST). They also claim interest under Section 33-F of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the “Act”).

2. The petitioner, a public limited company with its registered office at Mumbai and its regional marketing office at Secunderabad, is engaged in the business of manufacture, purchase and sale of cement, and is a registered dealer both under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956. For the assessment year 1988-89 (APGST), the assessing authority passed an order dated 30.12.1992 forfeiting Rs.31,04,742/-, under Section 30-B of the Act, towards excess collection of tax. Aggrieved thereby the petitioner filed an appeal under Section 19 of the APGST Act before the Appellate Deputy Commissioner who, by his order dated 15.07.1993, dismissed the appeal. Aggrieved thereby the petitioner preferred a second appeal, in T.A. No.17 of 1994, and the STAT, by its order dated 22.12.1998, allowed th