If the employer does not deduct tax and employee also does not pay his due tax, who will be held responsible for tax payment?

The ultimate responsibility to pay tax rests on the person who has earned income. If the employee deposits such tax then the employer will be liable for interest and penalty for failure to deduct tax.

What is the procedure for Refund of tax which is not liable for.

What is the procedure for Refund of tax which is not liable for.My Employer by mistake deducted and paid to govt. which is not liable. and need to refund

In this connection , your attention is invited to page 2/3 of form 16 issued to me by Employer. It will be seen therefrom that deduction under chapter VI –A has been shown as Rs.1,00,000/- and tax on total income has been shown as “NIL”. But total tax deducted and refundable has shown as Rs. 3929/-