allowed after due consideration of judgment dated 30.09.2010 passed by the Hon’ble Apex Court in ICICI Bank Ltd. Vs. Official Liquidator of APS Star Industries Ltd. and Ors., reported in MANU/SC/0782/2010, but while passing the final order, the Tribunal below had ignored the same and relied upon a judgment, which was already stayed by the Hon’ble Apex Court and directed the appellant-Bank to file calculation sheet of the interest payable by the borrowers. The learned counsel further submitted that the assignment of a claim refers to a situation, where a creditor/assignor transfers the right to claim a debt from the debtor to another person/assignee who then becomes a creditors vis-à-vis the debtor, as such the appellant-Bank cannot be directed to file calculation sheet or memo of cost. The learned counsel also submitted that the present recall application is not maintainable, as the order dated 27.10.2023 passed by this Tribunal, by which the appeal was allowed and the case was remanded back to the Tribunal below for reconsidering and deciding the case a fresh in view of the judgment passed by the Hon’ble Apex Court in ICICI Bank Ltd. Vs. Official Liquidator of APS Star Industries Ltd. (Supra), has been upheld by the Hon’ble High Court of Uttarakhand vide order dated 30.01.2024 in WPMB No. 16 of 2024. Copy of the said order has been filed by the learned counsel, which is taken on record. The learned counsel further submitted that once the order of this Appellate Tribunal has been upheld by the higher court, then the question does not arise for the same Court to reconsider the same. It was, therefore, prayed that the present application filed by the applicants may be rejected, as the applicants themselves have stated that they have no grievance against the order impugned.