Excess deduction of tds

Neel Soni (Audit Associate) (65 Points)

03 July 2015  
For TDS on sale of property u/s 194IA, if purchaser of property has deducted and paid excessive TDS. But however he has paid correct amount i.e amount after deducting 1% to builder. Whether builder can claim that excessive TDS paid by buyer as TDS credit ?