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    <description>Taxpayer erroneously selected to revise a filed ITR refund claim but failed to file a revised return before the revision window expired, causing the return to remain unprocessed and the system to lock so that no updated return can be filed; grievances to tax authorities were ineffective and advisers recommended CPC e Nivaran, help desk contact, and evaluating litigation as an alternative remedy.</description>
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      <description>Taxpayer erroneously selected to revise a filed ITR refund claim but failed to file a revised return before the revision window expired, causing the return to remain unprocessed and the system to lock so that no updated return can be filed; grievances to tax authorities were ineffective and advisers recommended CPC e Nivaran, help desk contact, and evaluating litigation as an alternative remedy.</description>
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