Money returned in your pass book

Mr. A purchased merchandise from xyz e-commerce website. He paid the value of goods on the basis of cash on delivery. Mr. A later found that goods are not as per specfication so he returned the goods to xyz e-commerce website. Mr. A received the value of goods directly to his bank account.

Mr. A now needs to file his retuen of income. So, he needs your advice on treatement of such receipt in his financial statement as well as for the purpose of tax computation.