Assessee had paid taxes and such taxes were refunded, assessee was to be paid interest at prescribed rate for every month or part of month comprising period from date of payment of tax to date on which refund was granted. If such period was fraction of month, same should be deemed to be full month and interest should be calculated for entire month accordingly. Therefore, in order to ascertain for how many months assessee would be entitled to receive interest, number of months comprised in period should have to be determined and term ‘month’ had to be given ordinary sense of term i.e. 30 days of period and not British calendar month as defined u/s 3(35) of General Clauses Act. Date on which refund was granted was date of refund voucher/order which was signed and issued on 09.06.2010. AO should verify date of payment of taxes and taking date of grant of refund as 09.06.2010, determine number of months for which interest was payable at prescribed rate of interest and interest so determined was directed to be paid to assessee. Matter set-aside to file of AO  Followed   Rajasthan State Electricity Board v. CIT. (2006) 281 ITR 274 (Raj) (HC) , CIT v. Arvind Mills Ltd.(  ITA No. 2486 of 2009  dt. 13.09.2011) (Guj) (HC) .( AY.2005-06)