TDS/TCS refund: excess amounts credited to electronic cash ledger may be adjusted against liability or claimed as refund. Excess amounts arising from TDS/TCS credited to the electronic cash ledger may be claimed as refund by the deductor/collector if deposited under a wrong head; if credited to the deductee's electronic cash ledger, the deductee may adjust it against output liability or claim refund as excess balance. Amounts credited as TDS/TCS are treated as cash deposits and may be used or refunded if unutilized after discharge of tax and other dues under the CGST framework.