In Assessment Year 2001-02 Mr. Abc had received a refund cheque of Rs.xxx/- but since that cheque was received after the expiry of due date, was supposed to be sent for re validation. However the cheque got misplaced by us & was not found.

We have a photocopy of the Refund Order issued by the Income Tax officer. Please guide me how can I claim the refund. Thank you.Amit.

ABC need to have patience and perseverance for getting the refund from department. But one thing is sure, he will get that refund , may be after a little wait and persuasion .Take the following procedure

1. Get one affidavit stating all facts regarding the Refund loss and that you never actually received amount of refund.2. Write a letter to A.O with copy of affidavit.3. Attach an indemnity bond for the amount of refund.
2. Wait for 15 days......then write to Commissioner of income of income in same line of as stated above.
3. After two months , write to grievance cell which generally with the Chief Commissioner of Income Tax office , stating full facts and also that you had written to other lower authorities.

matter is complex and old.You are dealing with a governmental body whose staffs are changing slowly , So you need to have patience and also that the fault lies with refund claimant.

You can also write to Ombudsman of the department if someone is appointed for your place .Visit the income tax office to know if there is ombudsman office .