Held that, considering the acceptance of the fact by the Assessing Officer in the remand report  the assessee was not granted the credit of taxes while calculating the interest under section 234B of the Act and that too without referring to any adverse comment in the remand report, the Assessing Officer was to give the credit of the taxes paid by the assessee. According to the computation sheet given in the remand report and the interest based on the chart given by the assessee. The Assessing Officer is directed to give credit of payment of tax for which credit was not granted while computing the interest under provisions of section 234B of the Act.  The assessee is  denied the benefit of the interest under section 244A of the Act only on the ground that the net refund due and calculated by the lower authority was less than 10 per cent. of the total demand raised upon the assessee. Since the assessee is  eligible to get relief under section 234B of the Act for an amount of Rs. 1,43,33,259 after that credit the resultant figure of refund was more than 10 per cent. of the tax determined and the assessee is  eligible to receive the interest under section 244A of the Act in accordance with the law.  (AY.2013-14)