Tds refund to properitory concern

TDS is deposited on the basis of PAN. In case of proprietorship business, PAN of proprietor is used for depositing TDS. Therefore, Bank A/c number of Proprietor should be quoted 

Whether the payment is made from proprietorship or from individuals savings bank account, inome tax is not a business item as far as the individual as a proprietor is concened and department receives the money as if paid by the individual and not by the proprietorship concern as in the eyes of department they are the same person. therefore, any refund ought to be made to the individual PAN holder.