Southern Petrochemicals took a loan from a consortium including UTI. After defaulting, UTI was restructured, with its assets and liabilities divided between the Administrator of Specified Undertaking of UTI and ... UTI Trustee Company. These entities then approached the DRT to recover the dues. Southern Petrochemicals objected, arguing that these successor entities were not "financial institutions" as defined under the DRT Act and therefore couldn't use the DRT for recovery