REFUND LOSS

FRENZ,

ASSUME IF A BUSINESS PERSON, PAYS HIS ENTIRE TAX BY WAY OF TDS, AND STILL LEFT WITH REFUND. BUT HE MADE A WRONG DECLARATION, STATING LESS AMOUNT OF TDS. AFTER FEW YEARS, HE COMES TO KNOW THAT, HE HAS CLAIMED LESS REFUND THAN HE IS SUPPOSED TO DO SO. CAN HE CLAIM THE LOSS OF REFUND, AS A BUSINESS LOSS ?

ASSUMING HE IS A SALARIED EMPLOYEE, THEN WHETHER HE CAN CLAIM IT AS A LOSS FROM OTHER SOURCES....?