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3b reversed more than necessary

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(Querist)
14 May 2026 fy22-23
dealer availaed more than 2b in 3b monthly retrns by 11 lakhs
Thereafter in march 23, when he realised, instead of reversing this 11 lakhs, he typed 21 lakhs in reversal.

now in may 2026, can he re-reverse this excess 10 lacs?

my view-->yes, financial justice should allow him to get back this 10 lakhs due to mistyping.
my question ->but how in 3b he can re-reverse (or recoup the excess 10 lakh reversed in march 2023?)
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