ITR-3 Not Processed till date

A user filed a revised ITR-3 in September 2019 with a refund exceeding 10 lakhs, but it has yet to be processed. Despite assurances from the CPC that there are no issues, the intimation has not been received for two months. The discussion highlights that there isn't a specific criteria for processing returns, and it depends on the department's discretion. According to Section 13(14) of the Income Tax Act, intimations are typically sent within one year from the end of the financial year in which the return was filed, suggesting that patience may be required.