Once Resolution Plan is approved or rejected by the Adjudicating Authority under Section 31 of the Code and as the order of moratorium comes to an end, it is always open to the Bank to rewrite its ledger book including accrued of interest and may debit the amount as recorded in a separate record/ ledger – ICICI Bank Ltd. Vs. Interim Resolution Professional for Ruchi Soya Industries Ltd.- NCLAT New Delhi