As per the case facts the appellants are disputing a judgment from the Appellate Tribunal for Electricity which allowed an appeal by a power company The core issue revolves around ... the granting of carrying cost interest on a compounding basis to the power company from the date a Change in Law event occurred The appeal to the Supreme Court contests this decision arguing against the payment of compound interest and the applicability of certain PPA provisions The question arose whether compound interest on carrying cost should be granted from the date of a Change in Law event and whether the Appellate Tribunal correctly applied restitutionary principles and relevant articles of the PPAs Finally the Supreme Court upheld the judgment of the Appellate Tribunal dismissing the appeal The court affirmed that the principle governing compensation for the time value of money which applies to carrying cost interest due to a Change in Law event means that arguments against compound interest or the applicability of certain PPA articles cannot succeed