IT Refund

Hi , my party  has  filled my it return of ay 2009-10 in time.  he is  subject to audit.  till now he didint got his it refund. when we approched at it ward they told that due to red before 5 years the party is having their PAN at central circle. can some one tell me that whether any time limit is prescribed by it regarding issue of refunds and how to approach at central circle. who is the handling person at central circle ie ito or cit...