Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.

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....Statutory refund interest under Section 244A must be rectified where an accepted rectification application shows that interest was short-granted. The notes state that a system-related failure to implement the accepted computation does not defeat entitlement to the outstanding statutory interest. They further explain that tax refunds and accrued statutory interest constitute a debt owed by the Revenue; delayed payment of admitted interest, when not attributable to the taxpayer, may attract interest or compensation without constituting impermissible interest-on-interest. The described direction requires payment of the outstanding Section 244A interest and compensation for delayed payment.....