09 April 2012
My client had made twice payment(by mistake) of TDS for the 4th qtr A.Y 2011-12 in Sept 2011. Now how to get refund of the same? The AO denied that now its beyond his control. Take help of CPC. Pls help
27 July 2025
In case of **double payment of TDS** where the AO is denying refund because the amount is processed at CPC, the usual and recommended process is:
1. **File a Refund Claim online through Form 26Q/24Q rectification request (if possible)** or 2. **Directly approach the CPC (Centralized Processing Centre) of Income Tax Department** with a detailed application explaining the double payment and request for refund. 3. You may also **file a refund claim in your Income Tax Return (ITR)** by showing the excess TDS paid, which can then be claimed against the tax liability or refunded. 4. If CPC rejects or delays, you can file a **grievance on the e-Nivaran portal** ([https://enivaran.gov.in/](https://enivaran.gov.in/)) for faster redressal. 5. As a last resort, you can consider **filing an appeal with the Commissioner of Income Tax (Appeals)** or even a writ petition if all administrative remedies fail.
Since the AO says itโs beyond their control, the **CPC is the right authority** for refund of TDS excess.
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**Key points to keep in mind:**
* Ensure that you have the **challan details** and **proof of double payment** handy. * Keep all correspondence in writing. * Keep track of any refund status on the **TRACES portal** and the CPC website. * Refund process usually takes some time, so regular follow-up is important.