Section 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.