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Appellant Classified as 'Financial Creditor' Under I&B Code for Fund Disbursement as Allottee in CIRP.

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....Financial Creditor - CIRP under I&B Code - Agreement to Sell - It is clear that the Appellant is an ‘allottee’ and further the Agreement suggest that the amount was disbursed by him towards the consideration of time value of money - the Appellant comes within the meaning of ‘Financial Creditor’.....