The assessee originally filed the return on 29.11.2017 claiming TDS credit of Rs.81,86,10,024/-. It was finally revised in the revised return on 30.03.2019 claiming TDS on Rs.75,14,12,726/-and refund of Rs.2,89,36,036/-. Thereafter, the assessee’s case was scrutinized by issuing of notice u/s. 143(2). Assessment order was passed on 29.05.2021 and refund was granted of Rs.3,31,49,723/-. No interest u/s. 244A of the Act was given because the TDS was less than 10% of the total tax liability. Thereafter, on 06.06.2022, assessee moved a rectification application and one of the point of its application was that the assessee is entitled to substantial MAT credit brought forward from earlier years. The claim of the assessee was accepted and refund was granted with interest thereon for period of five months. The assessee filed appeal before CIT(A) claiming interest from 1.4.2017. However, the CIT(A) rejected the contentions and upheld order passed by the AO. On further appeal, the Tribunal after analysing provisions section 244A of the Act held that for the purpose of calculating interest, assessee’s return shall always be treated to be filed u/s. 139(1) of the Act accordingly the interest u/s. 244A of the Act in the case of the assessee for AY 2017/18 needs to be computed from 01.04.2017 to the date of grant of refund.(AY. 2017-18)