Tax on salary

MY FATHER IS AN MPLOYEE OF A PSU; GOING TO RETIRE THIS MONTH.

LAST YEAR THEY RECEIVED BONUS(INA DVANCE)  RS 4.00 LAKHS AFTER DEDUCTING TAX (GROSS AMOUNT AROUND 5.5 LAKHS)

NOW COMPANY DECIDED THAT YHE SAID BONUS AS IT IS NOT FINALISED TILL DATE IS TO BE REFUNDED; MY FATHER REFUNDED THE WHOLE AMOUNT i.e Rs 5.5 LAKHS.

PLEASE SUGGEST WHETHER MY FATHER CAN CLAIM ANY REBATE OR REFUND DURING FILLING OF ITR OF F Y 2011-12.

HOW THIS AMOUNT CAN BE SETTLED.