Thanks all I got the solution.It is as follows

#!/bin/sh

for temp in `find . -name '*.file'`
do
echo "Path of FILE $temp"

nawk '\
BEGIN{
ref_arr["ADCONV0"] = "TB_DIGRFAFE.digrf0.udigrf_top.uad0_wrap"
ref_arr["APLL"] = "TB_DIGRFAFE.digrf0.udigrf_top.uapl_wrap"
ref_arr["DPLL"] = "TB_DIGRFAFE.digrf0.udigrf_top.udpl_wrap"
ref_arr["DACONV0"] = "TB_DIGRFAFE.digrf0.udigrf_top.uda0_wrap"
}

/^[ \t]*`define/ {
str = $2
val = $3
flag = 0
for(item in ref_arr){
if( str == item){
if (ref_arr[$2] == val){
print "same"
flag = 1
}
}
}
if(flag == 0){
print $0
}
# print ( "*********"$2 " " $3 )
} ' $temp
done