Tcs on scrap material

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Customer X has deposited Rs  1,50, 000 for purchasing Scrap Material. in the month of June'15
However he got material of Rs 1,25,000/. TCS has been duly collected on Rs 1,25,000/ (i.e. Rs 1250) in the month of June'15. 
No material  is left . Hence the customer should be refunded the balance amount  Rs 23750 (i.e. 25000-1250).
But the supplier did  not close his account during the month June'15.
My Question is  whether TCS is applicable on Rs 23750 (as stated above)?

Regards

 

Replies (1)

(1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier,......

Therefore TCS should have been on full 150,000

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