Belated refund claims under tax law may be admitted by tax officers when conditions on eligibility and non supplementary status are met. Income tax Officers are authorised to admit belated refund claims under Section 237 where refunds arise from excess advance tax or tax deducted at source, provided the refund does not exceed the prescribed monetary threshold, the returned income is not a loss claimed for carry forward, the claim is not supplementary to an original assessment, and the income is not assessable in the hands of another person; such admitted claims are to be disposed of on merits and in accordance with law.