How 2 appeal to cit 4 condonation delay of tds refund

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Salary TDS was in 05 & 06, return filed in sept 08 - Belated. Can anyone provide Format or procedure to appeal u/s 119(2)(b) to CIT for Condonation of delay?
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Refund can only be taken by specified persons, not by all.

Refund can only be taken by specified persons, not by all.


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