Whether you are accepting or declining an internship offer, it is always a good idea to confirm your decision in writing. You may be tempted to accept the offer immediately. However, it is important that you understand the terms of your offer before you accept the position so that there are no surprises once you start the internship.
If an employer emails you to set up an interview but you have decided that you no longer want the internship, you MUST write to them and let them know. Be polite. Tell them that you are no longer available for the opportunity, apologize, and thank them for their time.
If you have already accepted an internship but then get another offer you would rather take, call the employer, apologize, let them know you are taking on another opportunity and are no longer available.