Need foreign taxation advise

You all heard about TCS case.(relating to employees)

between 2002 to 2005 on of my client working in USA with TCS.

Now they receive Claim around Gross amout $10205

Tax refund amount :$9094

Interest amount :$1110.4

federal tax with holding:$333(against interest)

Check Amount:$9870.13

Now in india They received that amount in 2014 august.

Now do they need to pay tax on it.

plz clarify in this regard..

Thanks