These days individuals who file their Income Tax online, will receive their refund by two methods from the Income Tax department: One is direct credit to the account through ECS, RTGS, NEFT if the account mentioned is correct or else they will speed post it to your address.
It may have so happened that you have moved to an other address and forgot to update the same in Income Tax department website.
In such cases there are chances of your cheque getting lost or misplaced. If you have not received your cheque after it is dispatched by the IT Authorities. Check different ways check online refund status.
Procedure to apply for Refund Reissue:
1. Logon on to IncomeTax site with your user ID and Password.
2. Go to MY Account Refund Reissue Request
3. You need to enter the necessary details such as CPC reference number, refund sequence number, and date of birth.
Enter the following:
CPC Communication Reference No: You would've received an "Intimation u/s 143(1)" or a "Rectification Order u/s 154" from the IT department informing you of the failed refund. The CPC Communication Reference No. is the number on the first page of this letter. It will be in the format CPC/1011/P2/xxxxxxxxxx where "xxxxxxxxxx" represents a ten digit number.
Refund Sequence No:This will be a ten digit number like 1234567890. You'll find this number on the first page of the communication you received. Alternately, you'll find it in the table "Refund Particulars" above the section titled "Notes".
4. Click on Validate button
Assessee has two option to apply Refund Reissue- ECS or Paper.
6. ECS Mode: Select mode of Refund reissue, Bank Account Details - Can be changed, if required, category and click submit.
7. Paper mode: This option envisages the assesse to get refund through cheque to the address selected by the assesse.
If you want it by cheque then you can select PAN address or new address and click submit.
NOte: Refund Reissue related to AY 2008-09 to be applied through response letter to CPC.
Paper return which were processed at CPC, refund reissue can be applied only through sending response directly to CPC.
Please note that from AY 2013-14 onwards, Assessee need enter IFSC code instead of MICR code for refund.