Wrong penalty paid

Dear sir/madam, one of my client has paid heavy fee for late filling of TDS return u/s 234E (as advised by his earlier Tax advisor), but they forgot the fact that it was his first year of audit and TDS provisions are not applicable in first year of audit...... my ques. is that is their any remedy available to my client regarding refund of wrongly paid fee as the whole provision of TDS is not applicable in his first year of audit.... ? note.... client had filled TDS returns also in that year.....