Held that the interest under section 244A of the Act was paid by the Department for the delay caused in giving refund due to the assessee. Interest on the interest paid under section 244A of the Act not being provided under the statute, the Tribunal rightly held that the Assessing Officer shall recompute the interest chargeable under section 220(2) of the Act by reducing only the principal amount of tax from the refund granted earlier and not charge interest on the interest granted earlier under section 244A. (AY.1997-98)