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of The NCLAT dismissed the appeal challenging the exclusion of 18% per annum interest on delayed lease rent payments during the CIRP period. The Tribunal emphasized that the written Lease Deed, which provided for a 5% annual rent escalation, did not contemplate interest on delayed payments. Interest claims reflected in invoices are ineffective without proof of acceptance or actual payment by the corporate debtor. Prior rulings confirm that interest entitlement requires either contractual stipulation or conduct evidencing agreement. The CIRP cost was correctly calculated excluding the 18% interest, as the Lease Deed had expired before CIRP commencement. The appellant's reliance on pre-CIRP interest admission was insufficient to establish entitlement to interest as CIRP cost. Consequently, the appeal lacked merit and was dismissed.
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