An Assessee Can only file return for last 2 years and claim refund if any due and not beyond that. In case he missed to file return within prescribed timeline he has no choice other than to forget his refund claim.Income Tax Department in Latest circ
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)