Tribunal held that refund is to be adjusted the correct  amount of interest payable  thereof  to be computed as per the directions of the CIT(A) only the balance amount to be adjusted against the tax paid . Accordingly , unpaid amount is the tax component and therefore the assessee would be entitled for claiming interest on the tax component remaining unpaid . This would not amount to granting interest in interest .   ( ITA No. 473/ Mum/ 474 /Mum/ 2016 /1120 /Mum /2016 / 1121/Mum/ 2016 dt  11-9 -2020) (AY. 2007 -08 , 2008 -09)