Refund of sum deposited due to ITC discrepancy - Goods and Services Tax - GST

Due to an ITC mismatch, one of my clients had to deposit tax via DRC-03 in August 2022 for the tax year 2018 2019. Following this, some suppliers who had not yet filed their GSTR-1 filed, and some suppliers issued certificates in accordance with Circular 183/15/2022 which was issued in Dec. 2022. During the case hearing, the assessing officer accepted the reply and and after giving credit of certificate and GSTR-2A passed a speaking order, stating that the refund requested in the notice's reply would be considered under the GST relevant section in a separate application. In December 2023, the order was passed. In the refund application, the assessing officer sent a notice stating that the applicant had voluntarily deposited tax and tax under section 73(5) via DRC-0 3, so it was not covered by excess tax payment and went against the legal system as defined by section 54 of the GST. Please advise me