When refund is granted partly, it has to be first adjusted against interest payments and balance against tax

While granting refund in pursuance to appeal effect order, amount of refund granted earlier should be adjusted first against interest component of earlier refund and thereafter balance amount should be adjusted against principal component of tax in refund granted earlier, on which assessee is entitled to get interest under section 244A
Refer:[2016] 72 taxmann.com 348 (Mumbai - Trib.)