Regarding payment of vat

Dear Sir/Madam

Can any body clear my doubt .question we are a it company and making vat payment of receipt basis. and amount by mistakenly credited in our bank account in Nov.and that amt has to be refunded in December .whether need to make vat payment on that amount and certailnly we have reverse the entry in December .hence I think I need not to make vat payment...please comment...its urgent....