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What is procedure for claiming refund of two year old

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15 August 2012 government has deducted tds for FY 2009-10 but party has not filled the income tax till today for fy 2009-10. overall taxable income is less than 150000/- i can not file the income tax return for fy 2009-10 today. but refund is due. what is procedure for claiming this refund from income tax for fy 2009-10.
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U S Sharma

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U S Sharma (Expert)
16 August 2012 TDS deducted does not means refund due,
refund due appears only when its claimed by the party by filing the ITR within due date.
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