Deductor entitled to avail of interest on TDS refunded to it when payee itself paid advance tax on i

IT : Where petitioner having deducted TDS from interest payments made to ITC, claimed refund of same because ITC had itself paid tax liability in respect of amount so remitted, petitioner was to regarded as deemed assessee in respect of TDS transactions and, thus, department was liable to pay interest on refund of TDS to petitioner