The shrimp is delicious. Your English is terrific. The compliment is downgraded in the response. You look good, too. Compare examples 3-6.
Grandmother makes the best nabe in Japan.
It is not true Alec. My husband is only teasing me. Besides, Alec is helping me. In example 7, the Japanese grandmother not only rejects her husband's compliment but in turn uses this as an opportunity to pay a compliment to Eric. Eric, the American, who would normally accept a compliment by thanking the speaker, ignores this compliment and does not respond to it.