The Tribunal held that where the assessee had filed its original return within the due date claiming a refund and subsequently filed a revised return only to claim additional TDS credit, the delay attributable to the filing of the revised return would apply only to the additional TDS claimed therein and not to the refund already claimed in the original return. Accordingly, interest under section 244A(1)(a)(i) was directed to be granted from 1st April of the assessment year on the refund arising from the original return. It was further held that where the refund is issued through a demand draft, the date of issue of the demand draft constitutes the date of grant of refund for computing interest under section 244A. (AY. 2017-18)