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CIRP application maintainability depends on repayment failure; limitation period starts from debt acknowledgment per Limitation Act, Section 18.

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....Maintainability of application - initiation of CIRP - failure to to make repayment - the limitation will start from the date of accrual of right. The accrual of right is also to be noticed from the date of confirmation or acknowledgment of the debt and to be read along with Section 18 of the Limitation Act, 1963.....