Refund claimed in original return

Sathish Karunakaran (ACA) (614 Points)

29 October 2011  

Hi. My friend has filed ITR for FY 10-11 claiming refund. Later he found a rectification and filed a revised return. However he received a refund cheque that was claimed in original return which is short of revised refund sum.

Could any one please suggest -

a) Should he encash the received refund sum that is short and write to assessing officer to process another refund to the extent of differential sum or

b) Return back the original refund cheque and appeal to officer for processing the entire revised refund claimed in revised return.