Section 248

1. The person has deducted and paid TDS u/s 195/200 on any sum other than on interest.(TDS is bourn by him ,ie, paid from his own pocket)

2. He claims that TDS was not necessary on that sum.

3. He may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income.

For clarity on the matter read the following extract from the case law:

Income Tax Appellate Tribunal - Chennai

Cms (India) Operations & ... vs Department Of Income Tax on 14 February, 2013

“Assessee had paid certain amounts during The AY to  M/s CMS RDC and claimed such expenditure under the head "Reimbursement of manpower cost". The AO had disallowed the claim of expenditure u/s 40(a)(ia). 

Appeals were filed by the assessee, against such disallowance, and it was successful. According to CIT(Appeals), agreement between assessee and M/s CMS RDC was one for reimbursement.

Meanwhile, for the impugned assessment year 2007-08, assessee as a matter of abundant precaution, deducted tax at source on the payment to M/s CMS RDC. However, the assessee, after deducting such tax at source, moved before the CIT(Appeals) under Section 248 for a ruling that there was no necessity for deducting tax at source. CIT(Appeals), on such appeal of the assessee, gave a declaration that assessee was not required to deduct tax at source on the amounts paid by it to M/s CMS RDC”