Assessee claimed refund of dividend distribution tax (DDT). Assessing Officer issued order granting refund of DDT, however did not grant interest under section 244(A). Assessee filed rectification application. Assessing Officer passed order under section 154 and denied interest claimed by assessee on ground that intention of legislature was to grant refund of excess payment made for regular payment or penalty, where notice was issued under section 156 however in assessee’s case no such demand notice was served under section 156.CIT(A) has up held the order of the AO.On appeal the Tribunal held that  in case similar to assessee, Supreme Court held that interest payment was a statutory obligation and non-discretionary in nature to assessee and section 244A grants substantive right of interest and was not procedural. Interest under section 244A is   granted on refund of Dividend Distribution Tax (DDT).(AY. 2014-15)