One of my college got salary arrears for 7th cpc (01.06.16 to april 18) in previous financial year i.e. 18-19 after deduction of tax. Now she is told that by mistake her excess salary was calculated and same was paid in her account and now she was to return the excess amount in this fy (2019-20) and now she is told to deposit the gross excess amount (before tax deduction). So my question is how will she get the refund for excess TDS deducted from income tax dept.