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Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution enforced, appeal dismissed.

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....The dominant issue was whether an approved resolution plan could be modified to reassign a loan component from approving financial creditors to dissenting financial creditors by treating dissenters as "other entity" under the plan. The plan's clauses expressly contemplated assignment of the loan and distribution of the balance resolution amount to approving financial creditors, including that loan, and any attempt to alter this post-approval would change the agreed distribution mechanism. Since Section 30(4) makes the CoC-approved plan binding and the CoC's commercial wisdom is confined to approval, it cannot be invoked later to justify impermissible modifications. The application seeking enforcement of the original plan was rightly allowed and the appeal challenging it was dismissed - NCLAT....