Treatment of TDS when Cash System is followed?

Dear All,

If an Assessee is following Cash System of maintaining books of Accounts and someone deducts his TDS then whether he claim Dedution of the same in filing his Return?

Example :

An Assessee having only income from FD Interest and Banks deducts his TDS on the Interest accrued and he is following Cash System of maintaining BOA, then whether he is eligible for claiming Refung of Tax deducted in his return?