§ 133. Refunds and credits. In any case where an award, an assessment
or a penalty has been made and paid directly into the state treasury or
into one of the special funds created under the provisions of this
chapter, and it is thereafter determined by the chairman, the board or
by a court of competent jurisdiction that such award, assessment or
penalty, or any portion thereof was erroneously, illegally, or
improperly made, the employer or his insurance carrier who made any such
payment may be reimbursed, or allowed a credit, from any moneys in the
state treasury not otherwise appropriated or from the special fund to
which the payment had been made, for such amount, without costs or
interest, as may be determined by the chairman, the board or by a court
of competent jurisdiction; provided, however, that a request for such
reimbursement is filed with the chairman within three months after such
determination, on the audit and warrant of the comptroller on
certification of the chairman.