In case of one of my clients, as a result of an order (wef 2006) passed by Ministry of Defence (Army), he is supposed to get refund of tax which he had paying since 2006. Now, as per a circular issued by CBDT in 2015, one can apply for condonation of delay in filing of return claiming refund and returns claiming carry forward of loss and set-off thereoff for a maximum period of 6 years. However, in the concerned case, I understand that there is no delay in filing of return or incorrect payment of tax, etc. Its just that the computation of tax changes as a result of an order issued by a dept. of govt (not a court) and the assessee becomes eligible to get refund from retrospective basis. Now, I was unable to find out the procedure to apply for this back-dated refund or any reference to any provision/notification/circular which speaks of the procedure to claim such refund. Would appreciate if anyone can provide his/her opinion on this.