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NCLAT dismissed the appeal and upheld the impugned order approving the resolution plan. The Tribunal held that Clause 13.1.2 of the approved plan unambiguously provides that all employee dues, including gratuity, are payable from the Rs.6,30,10,916 allotted for employees; gratuity is not payable in addition to that sum. Separately, Rs.10,51,00,841 related solely to provident/pension/gratuity funds was admitted and paid. The RP's communication confirming gratuity liability of Rs.2,86,32,757 fell within the employee payout and its pro rata distribution conformed with the plan. No contravention of Section 30(2) or IBC compliance was found; appeal dismissed.