Query ?? demand notice of lic agents .

In case of demand notice of LIC agents , generally i took the whole amount of demand ( with net bank charges for e- payment ) from my clients( LIC Agents otherwise not ) for the purpose of payment of that demand ,

but i never paid that demand through net banking on behalf of my clients and then i choose the option that the " demand  is correct " through login id and password in e-filling site of that particular client, then the amount of that particular demand ( of earlier years ) was adjusted against subsequent year's refund amount U/S 245 .

It can be possible only when that particular client have a refund in subsequest years ( i.e, LIC agents etc  ) otherwise not .

One thing you must remember that You can use this method only in refund cases only , but it was very risky for other type of  clients .

I don't think that it's an illegal money taken from my clients , it's a small part of remuneration of A CA .

My question 

Suppose , In case of A LIC Agent  if for the AY 2017-2018  there is no refund ( i.e, no TDS IN 26AS )  for adjusting of demand ( for ay 2012-2013 ) u/s 245 , then do you think that the demand amount should be adjusted against refund for subsequent assessment years i.e, AY 2018-2019 ( if any ) ?

Thanks .