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The NCLAT affirms the Adjudicating Authority's order, dismisses the appeal and directs refund of Rs.12,46,248 to the corporate debtor by 10.10.2025. The Tribunal held the interim resolution professional (IRP) withdrew Rs.2,62,564 and Rs.9,83,684 without Committee of Creditors' (CoC) ratification, rendering such withdrawals unauthorized and contrary to the IBC, CIRP Regulations and the Adjudicating Authority's order. The CoC validly replaced the IRP in accordance with s.27, and the replacement order attained finality. The resolution professional (RP) properly sought reimbursement; a Monitoring Committee (MC) may supervise plan implementation and delegate litigation to the erstwhile RP if authorized. No infirmity found in the impugned order.