Issue with refund for person who has filed for relief u/s 90/91

One person I know has filed for income tax - has foreign income - has filed the foreign tax returns as well. Filed form 67, made all the correct calculations and attached the evidence. No mistakes we verified it several times. After relief he should have received a relief of Rs 60,000 (round off amount). But the after the return was processed, CPC never considered the relief. It made it zero and provided an intimation of no demand/refund. We filed for rectification thrice, still the same result. How do we proceed from this? Please provide me a detailed answer.