Ledger posting

Credit to Capital, if it is a Proprietor................ .............. 

If you have shown the TDS in capital account, then you have to make a receipt entry as Dr. Bank A/c Cr. Capital A/c (for tax refund) and Cr. Interest on Refund (for interest on such refund). I have learnt ERP like SAP and tally and both show it in current accounts. So it's difficult to say. But refund has the same principle for any type of company.