What is the date to determine the Foreign Exchange Rate for converting the Arbitral award amount expressed in foreign currency to Indian rupees? | What would be conversion date, when the Award Debtor deposits some amount before the court during the pendency of proceedings challenging the award? – DLF Ltd. (Formerly Known as DLF Universal Ltd.) and Anr. Vs. Koncar Generators and Motors Ltd. – Supreme Court
Hon’ble Supreme Court held that:
i. The statutory scheme of the Act makes a foreign arbitral award enforceable when the objections against it are finally decided. Therefore, as per the Act and the principle in Forasol v. ONGC, the relevant date for determining the conversion rate of foreign award expressed in foreign currency is the date when the award becomes enforceable.
ii. When the award debtor deposits an amount before the court during the pendency of objections and the award holder is permitted to withdraw the same, even if against the requirement of security, this deposited amount must be converted as on the date of the deposit.
iii. After the conversion of the deposited amount, the same must be adjusted against the remaining amount of principal and interest pending under the arbitral award. This remaining amount must be converted on the date when the arbitral award becomes enforceable, i.e., when the objections against it are finally decided.