In view of pending taxpayer's grievances related to issue of refund. To mitigate the genuine hardship being faced by the taxpayers on this issue, Board, by virtue of its power under section 119 of the Act and in partial modification of its earlier order under section 119 of the Act dated 05.07.2021, supra, hereby further extends the time frame mentioned in the para no.3 of the said order from 30.09.2021 to 30.11.2021. All other contents of the said order u/ s 119 of the Act dated 05.07.2021 will remain unchanged