Practical difficulties arise where advance is collected for the sale of goods and TCS is remitted and subsequently, the contract is canceled, and the amount is refundable. In such cases, the seller is required to refund only the primary sale consideration received but not the TCS amount since such TCS amount is already credited as prepaid taxes and will appear in Form 26AS and the buyer cannot insist for a refund of the TCS amount as there is no specific provision for the same.