Duplicate info deleted.

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Based on Scott's following comment, I have restored the original content of this message:

As long as you aren't using some mount option that skips timestamp updates, any successful attempt to read data from a file will mark the access timestamp for that file for update. Sometime between when that timestamp is marked for update and the next time you successfully stat() the file, the access timestamp will be set to the current time.

Find will stat() every filename in the current directory that matches the filename matching pattern TABC*[0-9][0-9] and, if any of those filenames name a directory, any files in those directories recursively). All of the commands you specified (awk, grep, head, and tail) will attempt to read a file (and if successful, will mark the access timestamp for those files for update).
PS
Your find statement is missing an operand for rm. You probably meant:

Code:

find TABC*[0-9][0-9] -mtime +7 -exec rm {} +