TDS refund

sampajis@gmail.com (Prop) (103 Points)

27 November 2019  
one of my friend made an agreement of contract , and liable to pay 7,50,000 as it's value,and deducted TDS of Rs 75000 and paid it to Govt with ETDS
after making TDS return ,and 75000 credited to contractee through ETDs return, contact has been cancelled

we made it revise , and now my friends ledger showing 75000 as credit

how to take that 75000 refund through online

officer told that , least amount showing in the year before or after revision will be refunded,least amount is NIL, before revised

pls tell me procedure...to get refund