The assessee belatedly filed an application for condonation of delay in filing a refund application. Revenue rejected the refund claim. On writ, the single judge relied on CBDT Circular No.9/2015 (para 6)  [2015] 374 ITR (St.) 25), allowing belated refund applications within six years and set aside the revenue’s order; the Division Bench later affirmed. The Court found that revenue authorities failed to consider paragraph 6 of CBDT Circular No.9/2015, which provides for admission of belated refund applications within a condonable period. Since the authorities did not apply that paragraph while declining the refund, the order was set aside and the matter remitted for fresh consideration. On appeal against the order of single judge, division bench affirmed the order of the single judge.  (AY. 2013-14)