Regarding income tax refund refund 2012-13 & 2013-14

no he cannot get refund for 12-13 and 13-14... Last date for filing belated returns is also crossed. Moreover, TDS refund can be claimed only by filing return

You are requested to please file the Income Tax Return manually along with an application for Condonation of delay u/s 119(2)(b) with the Principal Commissioner / Commissioner of Income Tax outlining the reasons why Return should be taken on board. This is as per CBDT’s circular 9/2015 [F.NO.312/22/2015-OT], DATED 9-6-2015.

Refund for both years is possible. 

Hi,

One thing you can do, 

While filing your income return, in TDS sheet you can put TDS of earlier years as well, only one thing that TDS should be reflecting in 26AS as well.

You can add TDS of previous years there and can claim refund

Try this.