Excess Refund Received paid through Cash Ledger. - Goods and Services Tax - GST

Dear Experts For March 2022, we have received Refund but later on as per Internal Audit of Depatment , Refund is being reduced that too due to Mistake of Deparment . Now concern officer is asking to Pay excess refund received from Cash Ledger. Here PMT-03 (Undertaking for Accepting Refund Order under RFD-06 and to recredit the balance amount denied as per RFD-06 ) for March 2022 was already filed and Refund denied recredited to our Credit Ledger. Here If We will pay Excess Refund received from Cash Ledger then How we can reclaim amount of ITC already debited to our Credit Ledger at the time of Refund Application? Ex. Originally we have Claime Refund of Rs. 1,00,000.00 for March 2022 refund received Rs. 90,000.00 and Rs. 10,000.00 recredited to our Credit Ledger. After Department's Internal Audit finding Final Refund reduced to Rs. 85,000.00 hence officer is asking to pay Rs. 5,000.00 along with Interest from Cash Ledger, Here How We can reclaim Rs. 5000.00 to our Credit Ledger?