Section 10 14(i) and 10 14 (ii)

I am a salaried employee. I had initially filed ITR1 and there no refunds or anything to claim vis-a-vis my Form 16. My tax paid is in the range of 5L. However, a CA who is known to me, suggested a clause under 10(14)(i) &(ii) can help me get a refund of around 2L. He is claiming that these clauses allow for considering tax exemption owing to the cost inflation index. How is this possible?