Tds query regarding refund??

You cannot revise return on the ground that assessee has obtained PAN. Even if it was not the ground, and you have revised due to some other reasons, you cannot revise that particular record. The requirement of deducting TDS, if assessee has no PAN at 20% is to be seen at the time of deducting TDS. Since at the time of deducting TDS, the Assessee has no PAN, the rate is 20%.

If you revise return in later date, and deduct tax in normal rate. Then, it means that you have deducted tax in that later date only, and not in earlier date. So, you will have to pay interest @ 1.5% p.m. from the date of original due date to later date of revised return.

But, in second case also, it amounts to furnishing of wrong information because, you had deducted TDS on earlier date and not in later date.