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NCLAT dismissed the appeal, set aside the impugned order and directed Respondents No.1 & 2 to grant a fresh electricity connection to the auction purchaser upon payment of lawful charges for a new connection, without demanding pre-CIRP dues. The Tribunal held Section 238 of the IBC overrides the ESIM, precluding recovery of extinguished pre-CIRP arrears where the claimant failed to file a claim in the CIRP. The utility's recorded change-of-name documents could not excuse its failure to file timely claims, and admission at this stage would be futile as the Liquidator averred no assets remain for distribution under Section 53, with higher-ranking financial creditors unsatisfied. Appeal disposed.