Tds and advance refunded to buyer of house

Hi,

TDS should be deducted @ 1% on purchase on property>50L. What happens if the agreement is cancelled later? The builder will have to refund the advance and TDS to the buyer. Can the builder claim the TDS in his return? {Since the agreement is cancelled, he cannot show sale in that year.}

Also,  if instead of a builder, a person is selling his house(capital asset). Can he claim the TDS when the sale agreement is cancelled?(In this case there will be no capital gains)