Assessee paid more advance tax than required. Realising mistake filed an application before Principal Chief Commissioner for refund of excess amount of tax immediately claiming that money was required for solemnizing marriage of her daughter. The application was rejected. Assessee has filed writ against rejection of application.  Rejecting the application the Court held that as per provisions contained under section 239 read with rule 41(2) claim for refund could be made only on completion of previous year which in instant case would be after 31-3-2021. Since excess amount of advance tax deposited by assessee was not illegally collected by revenue, assessee would not be entitled to refund of same without following due procedure prescribed under rule 41. (AY 2021-22)