26 May 2011
Pl also read CBDT Circular 2/2011 dated April 27,2011 issued in connection with refund of TDS amount deposited in excess of the amount of tds deducted. This is for resident assessees.
If your client is a non -resident, u may go through Circular 7/2007 and follow the procedures mentioned therein.
26 May 2011
Please note that -In view of provisions of section 200A of the Income-tax Act prescribing processing of statement of TDS and issue of refund with effect from 1-4-2010, the circular as referred by Warrier Sir will be applicable for claim of refunds for the period upto 31-3-2010. In your case Section 200A only will be applied.