An assessee filed his return (ITR 1) for a particular assessment year claiming for a refund (say 10,000). The return was processed under section 143(1) and the refund was duly paid out.
After this, the assessee again revised the return so filed claiming refund of a higher amount (say 22,000).
- Will he get the refund at all, since the return has been processed and refund paid out?
- If yes, will the refund be of Rs. 22,000 or the excess amount of Rs. 12,000 (22,000 - 10,000)?
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