Is Zakat obligatory on a car invoice for a car that has not been delivered after a year, and if the money is refunded after two years, is Zakat obligatory for the past two years?

If a sale contract is concluded between the seller and the buyer, fulfilling all conditions, and the buyer pays the price, then they later agree to annul the sale and return the price after a period, then there is no zakat due on the buyer for the amount that was with the seller throughout that period. This is because it is considered the property of the seller, who may dispose of it as he wishes. If zakat is due on it, it is due on the seller. As for the buyer, he should begin a new hawl (lunar year for zakat calculation) from the day it is returned to him.