NRI -ITR

For NRI, having no income (or income below taxable limit) in INDIA, there is no need of filing ITR, just because he is an Indian.

Suppose  NRI has refund via TDS  in india but failed to file return. My question is where he will file return in india in normal assessment ward or international Taxation ward.

NRI failed to claim refund via TDS without income now he wants to claim undersection 119(2)(b).

My question is where he has to file application  before normal  AO or international Taxation ward