Interest on refunds: statutory interest accrues where tax refunds are delayed, and special rules apply to excess payments determined on appeal. Section 244 requires the Central Government to pay simple interest when refunds due to an assessee are not granted within the three month statutory period, with interest running from the day after that period until refund. Sub-section (1A) separately mandates interest on amounts later found to have been paid in excess following assessment or penalty, calculated from the date of payment of each instalment (subject to a one month delay after the appellate order), and precluding double interest for the same excess amount. Sub-section (2) provides interest where refunds withheld are later allowed, running from the end of the three month withholding period until payment.