Friends,
Finally CBDT has come up with specific directions on granting the credit of mismatched TDS to the assessee on the basis of TDS certificates.
Follow this link:
https://www.itatonline.org/info/index.php/cbdt-directive-regarding-grant-of-tds-credit-in-mismatched-cases/
It will be useful for them whos refunds are pending due to mismatch of TDS credit.