Carry forward of excess mvat 2012-13 to 2013-14

Dear All, I have one of client who has shown refund of Rs.190,000/- in his original return for the period of Mar' 2012. But his consultant has not filed refund application within time. My question is can I revise return from March 2012 to the date now and carry forward the amount for utilisation against his liability. He has filed all his return thereafter as NIL. So revise option is available with us. If it is possible to revise, then next question is can we carry forward entire amount of Rs.190,000/- or only upto Rs.100,000/-. Thank you