Tribunal Denies Section 9 Application Due to Pre-existing Dispute Over Work Completion and Payment Refunds.

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....Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute regarding the completion of the work and the refund of excess payments. - The tribunal rejected the Appellant's argument that the dispute was baseless or a "moonshine" defense, stating that the allegations made in the email were substantial and warranted consideration. - The NCLAT observed that while the issue of excess input tax taken by the Corporate Debtor could not be addressed under Section 9 of the Code, the Appellant could pursue remedies available under the contract for any dues.....