How to handle failed NEFT/IMPS transactions while refunding Advance / Credit Note Payment

How to handle failed NEFT/IMPS transactions while refunding Advance / Credit Note Payment

I received Advance payment against Retainer Invoice from my client. But Retainer invoice needs to be cancelled and Money to be refunded. While I tried to transfer money to my client it failed thrice due to wrong account detail.

How do I make entry of these 2
  1. All failed NEFT transactions
  2. Bank Charges charged by bank for those transactions.
Really stuck. pls help ASAP.