Held that the Commissioner (Appeals) had fallen in error in making observation that the assessee had sought rectification of the determination of interest under section 244A of the Act while in fact the question was the period for which the interest should have been paid. There was no question of making a conclusion after a long process so as to be outside the purview of section 154 of the Act. It was merely a matter of rectification of a clerical nature arising out of a mistake in calculation of the period for which interest was payable to the assessee. Admittedly, the refund had been credited on February 25, 2021 while the refund was determined on February 20, 2009. The assessee is  entitled to interest up to February 25, 2021, which should have been rectified by the Assessing Officer. Consequently the Assessing Officer is directed  to allow the interest under section 244A of the Act up to the respective dates of credit of refund in the account of the assessee. (AY.2007-08, 2008-09)