Is zakat due on a sum of money paid to purchase a car, with the possibility of not receiving it and having the amount refunded?

If the amount paid to the company remains in the possession of the payer and he can withdraw it at any time, then he must pay zakat on it every year if it reaches the nisab, because it is considered like a deposit, and the sale contract has not yet been concluded. However, if the contract has been concluded and the amount has become the property of the company in exchange for the car, and then the sale was rescinded or cancelled, then there is no zakat on the amount for the period it was with the company, because it was no longer in his possession.