§ 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.