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The Appellate Tribunal (NCLAT) dismissed the appeal and upheld the Adjudicating Authority's jurisdiction under Section 60(5) of the Code to entertain and adjudicate the IA enforcing the arbitral award against the Corporate Debtor. The arbitral award is final and unchallenged; the Resolution Professional is entitled to prosecute enforcement for revival of the Corporate Debtor, and the Adjudicating Authority may direct the judgment-debtor to pay the award sum. The tribunal affirmed that the IBC's time-bound regime prevails and that alleged delay in issuing the award vis-Ã -vis the MSME Act's 90-day aspiration does not vitiate the award or preclude enforcement. Consequently, the impugned order was affirmed and the appeal dismissed.