CA IN PRACTICE
94 Points
Joined December 2012
Agree with CA Saloni. if you have submitted online application in 2018 than you definitely received deficiency memo/rejection letter with in 15 days and if the same application is in process (may be by reason of appeal or anything) than this will not consider as time bar.
and if such online application is rejected /cancelled/not replied by you or anything than this is time bar and department can reject the refund.