Money returned in your pass book

Such receipts are not to be taxed again as such income when received originally, would have already suffered tax. For eg, in this, if such item was purchased online using the savings from salary, then in that case, when the salary was received, it would have suffered tax at that time itself. So such receipts (ecommerce) are not required to be shown as income again.

Agree with above answer...there will not be any effect in financial statement as cash paid i.e. cash cr. and same amount or less amount is refunded i.e bank account dr.

Thank you so much. It was very convincing answer.