Section 11-2043. Refunds or credits based on proof of certain uses

A refund
  or credit equal to the amount of  the  sales  or  compensating  use  tax
  imposed  by  section  eleven  hundred seven of the tax law or by section
  11-2001 of this chapter, as the case may be, and paid on the sale or use
  of tangible personal property which is later used by such  purchaser  in
  performing  a  service  subject  to  tax  under this subchapter shall be
  allowed such purchaser against the tax imposed by  this  subchapter  and
  collected  by  such person on the sale of such services if such property
  has become a physical component part of  the  property  upon  which  the
  service  is  performed  or  has been transferred to the purchaser of the
  service in conjunction with the performance of the  service  subject  to
  tax;  provided, however, that any such refund or credit shall be without
  interest.