Matchitt was interviewed twice by Senior Constable Nigel Peterson at Ōpōtiki Police Station in December 2018 about Hilton's death.
Peterson yesterday said Matchitt was "distraught and teary-eyed" when he was interviewed and said he was "pissed" and probably pushed or kicked the deceased.
During questioning today by defence lawyer Roger Gowing, however, Matchitt said he had known Hilton for about eight years and was a "good friend".
Matchitt also said he considered Hilton as someone of status, who used to speak up for him and regularly gave him advice and supported him.
The defendant said he never had any issues with Hilton which caused them to argue or ever get into a physical altercation.
Matchitt said he arrived at Hilton's home at about 9.30am on July 7, 2016, and helped him
clean up all the bottles and cans and the mess other people had made before leaving.
"Brian was a generous person and half the town used to visit him from time to time."
Matchitt said his whanau also visited Hilton to drink alcohol and smoke cigarettes.
Gowing also asked Matchitt whether he frequently visited his former partner's home and he confirmed hat he did.
But despite a Crown witness's evidence, he did not visit her that night and stayed at another man's house who lived two doors down from the deceased's home.
Matchitt said he was aware that there were rumours around the community about him being the person who could have assaulted Hilton and police treated him as a suspect.
Gowing asked Matchitt about the two interviews with police and their testimony yesterday, but the accused said he had no recollection of an interview on December 6, 2018.
"It has been so many years ago, I cannot really remember these things," he said.
Matchitt initially said he could not remember going to the police station and claimed none of the signatures on the written statements presented at the trial were his and never recorded the conversation with the officer.
Matchitt said he was not given his legal caution about his right to remain silent or told he could consult a lawyer or had his statements read back to him.
In the signed statement, he told Peterson he had visited Hilton on July 7, 2016, from
12pm to 6pm. Matchitt confirmed he said that.
However, he said once he left Hilton's home after helping him clean up bottles and cans, he did not return that evening.
Matchitt said the police were "quite manipulative" in the way they interviewed him on December 6 and 12, 2018, and recorded his response to questions.
The accused insisted he never told the police he was drunk that night and probably pushed Hilton over or kicked him and denied there was any physical altercation.
Crown prosecutor Richard Jenson challenged Matchitt about his claims and suggested this was a case of his selective memory to resile from his earlier admissions.
"Isn't it a case that you cannot remember because you were intoxicated or you are trying to back out of everything you did say to the police, today," Jenson said.
Matchitt repeatedly denied he was lying.
Matchitt said he went to Hilton's home at 9am, had a couple of drinks with the deceased and cleaned up the previous week's mess before leaving at 3pm.
Jenson suggested Machitt was making up his testimony as he was going along,
because he could not come to terms with the fact that he had beaten Hilton up and left him for dead.
The accused rejected the proposition.
"No, he was my close friend... Prove it was me and then I will put up my hand up to it," Matchitt replied.
The trial continues today.