Journal entries TDS paid and refund

Kalyani Srinivas (24 Points)

06 September 2023  

Purchased asset and transfered xxx amount from our savings acc to sellers acc without deducting 1% TDS.we paid that 1% TDS, let's say 12,000 from our savings acc to IT for TDS.Later seller refunded that 12,000 amount by cash to us. How we have to record journal entries of this entire process in book of accounts.plz reply experts.