Sir/Madam,

  After deducting indexed cost of acquisition from the sale price of property - residential house my long term capital gains comes to 1 crore. Again after deducting 50 lakhs for 54EC bonds, my net LTCG comes to Rs. 50 lakhs, on which I have paid a tax of Rs. 10 lakhs. Now if I purchase property for a new residential house in 2 years or build one in 3 years, and utilize the remaining capital gains proportionately as set off, can I claim a refund of Rs. 10 lakhs, if I file a belated return, revised return or an updated return or condonation of delay request, can I claim refund of the Rs. 10 lakhs that I have already paid. What would be the best approach if it is possible to claim the said refund of Rs. 10 lakhs.