As per the case facts, a bank had granted a financial facility to a firm, but the amount was not repaid, leading to a legal suit and an award from ... an arbitrator. The bank, as a decree holder, faced obstacles in executing the decree. The appeals arose from challenges to the execution proceedings and issues related to accounting and adjustment of amounts. The question arose whether the Execution Court should re-examine the complaint regarding improper accounting by the appellant bank concerning the adjustment of the amount due to the respondents under a separate award, and consequently, the exact amount to be made available to the appellant. Finally, the Supreme Court allowed the appeals, setting aside the impugned order and directing the Execution Court to proceed in accordance with law, specifically to look into the complaint of the respondents regarding the appellant's accounting with reference to the arbitrator's directions for adjustment of amounts, leaving it to the Execution Court to decide the exact amount.