[54] Inversely, if for instance the Defendant referred to section 30 to be read with section 37 to set aside a hypothetical arbitral award that has mistakenly applied the chosen substantive law (under section 30) as the curial or procedural law of the arbitration, then the Defendant’s conjunctive reading of these provisions remain within the realm of procedural law (or the decision-making process). This manner of conjunctive reading (regarding the appropriate procedural law) would permit the conjunctive reading of sections 30 and 37. [55] Thus, although section 30 in itself is not an ‘actionable provision’ (which could be leveraged as grounds for setting aside), section 37 is sufficiently wide to cover instances in which the decision-making process is impaired due to the wrong application of the proper curial or procedural law (but not substantive law). Nonetheless, this Court must highlight a clear limitation and caveat against revisiting or re-examination of merits. Issues of merits and facts to be applied to a certain substantive law are not by any means S/N J9ygVAumhUemucNNfyXtOg issues regarding the ‘decision making process’ by the arbitral tribunal (which is certainly outside the ambit of section 37). But the process of identifying the proper governing procedural law is indeed procedural in the sense of a decision-making process (which may fall within the ambit of section 37 of the AA 2005). [56] This Court agrees that section 37 contains an exhaustive list of grounds to set aside an arbitral award but that does not necessarily mean that matters or issues beyond the exact words of the provision cannot fall within one (or more) of the grounds enumerated under section 37. If any of the listed grounds under section 37 is sufficiently wide to cover such issue or matters, then it is well within the party’s right to invoke section 37 to have the arbitral award to be examined by the High Court. Although this Appellate Court staunchly supports the principle of minimal intervention, this Court cannot support a rigid interpretation of the principle to the extent of absurdity. [57] Of course, we are aware that the Defendant champions the learned JC’s reliance on the case of Tanjung Langsat Port Sdn Bhd v Trafigura Pte Ltd & Another Case [2016] 4 CLJ which had referred to the case of The Government of India v Cairn Energy India Pty Ltd & Ors [2014] 9 MLJ 149 in finding that section 30 cannot be an independent ground to set aside an arbitral award. Nevertheless, we have closely examined the ratio decidendi in the Cairn Energy case and found that Mary Lim J’s decision (as her Ladyship then was) in Cairn S/N J9ygVAumhUemucNNfyXtOg Energy does not accurately support that section 30 cannot be an independent ground to set aside an arbitral award. Instead, the Court’s ratio decidendi was that the invocation of section 37 of the Arbitration Act can only be invoked if the disputation is in reference to the curial or procedural law of the seat of arbitration (in other words, the decisionmaking process or procedure and not substantive law). The relevant excerpt of the High Court’s decision is as follows: [158] I pause here to deal with this matter of the applicable law. The plaintiff has contended that read with s 30, the court should set aside the award under sub-paras 37(1)(a)(iv) and (v); and (b)(ii). By virtue of s 30, the substantive law of the contract is Indian law of contracts. On the arguments that it had canvassed and which I had set out earlier, the plaintiff contended that the court should set aside the award relying on the Indian Supreme Court decision in Saw Pipes. [159] With respect, I must disagree. When dealing with challenges under sub-paras 37(1)(a)(iv) and (v); and (b)(ii), the challenge is not determined by reference to the substantive law of the contract. As the seat of arbitration is Kuala Lumpur, the curial law is that of the seat, that is, Malaysian law; and it remains so even after the award has been granted or handed down. S/N J9ygVAumhUemucNNfyXtOg [58] Although on the same note and score above, the Plaintiff also would not be entitled to fashion their grievances against the arbitral tribunal’s determination on merits (as an excess of mandate, scope of submission, and jurisdiction under section 37). Thus, the Plaintiff’s reliance on section 30 to be read in tandem with section 37 (to submit that the arbitral tribunal had re-written the terms of the JOA and PSC, in excess of the agreed terms of JOA and PSC) is equally sorely misplaced (as this is clearly a contention on substantive law and not on procedures or the decision-making process). [59] In any case, it is pertinent for this Court to align itself back to the parties’ disputations (in its purest denomination) and examine first the ‘means’ of which the Plaintiff is trying to stake its case before finally making a deeming determination whether or not the Plaintiff is entitled to the ‘end’ it is trying to achieve (that is to prove that the arbitral tribunal had acted in excess of its mandate, scope of arbitration, and jurisdiction). For this Court to do so, it must first, insulate itself from the unnecessary labels such as ‘jurisdictional issue’ or ‘excess of jurisdiction’ and examine the proper lex arbitri in the plain and purest form of disputation (that is between procedural law and substantive law). Only after this harrowing question has been answered that this Court can then delve into the determination whether or not the arbitral tribunal had indeed acted in excess of its mandate, scope of arbitration, and jurisdiction. S/N J9ygVAumhUemucNNfyXtOg [60] First and foremost, this Court must remark that the parties are in agreement that the lex arbitri shall be the law of the seat of arbitration (that being Malaysian Law). The only gruelling dissonance here is the question whether time limitation is an issue of procedure or issue of substance. A plethora of authorities were furnished by both parties in which the Plaintiff attempts to prove that the issue of time limitation is an issue of substantive law (as opposed to the Defendant’s attempt to prove that the issue of time limitation is an issue of curial or procedural law. [61] This is the true and actual ‘means’ for the Plaintiff and Defendant to prove and disprove their respective cases. Now, the Plaintiff’s case by an overwhelming majority rests on this singular issue of time limitation. If this Court were to distil the Plaintiff’s entire case, the Plaintiff’s argument is plainly as follows: i. Time limitation is an issue of substantive law and thus should follow the lex contractus (being Indian Law); ii. If following the Indian Law of Limitation, the three years’ limitation period would have a majority of the Defendant’s claim (in the Samson Award, the Joint Account Award, and the Joint Account Reconciliation Order) be time barred; iii. Since the majority award has applied the Malaysian Law on Limitation Period, the majority award has unlawfully allowed large portions of the Defendant’s S/N J9ygVAumhUemucNNfyXtOg claim (which otherwise would have been caught by the Indian Law on Limitation Period); iv. The arbitral tribunal’s error and failure to adopt the lex contractus (substantive law of India) in determining the issue of time limitation, would mean that the arbitral tribunal has decided the Defendant’s claim in excess of the tribunal’s mandate, jurisdiction and scope of arbitration under section 37(a)(v) of the AA 2005. [62] Thus, if the Plaintiff were to fail at the first hurdle (to prove that time limitation is an issue of substantive law), then the rest of the Plaintiff’s case would consequently fall through. [63] But even before this Court can endeavor to determine the propriety of this Appeal, this Court must highlight that it is also aware that this present case’s disputation also highlights the oft-tricky and thin demarcating line between the determinations of an arbitral award that warrants appellate interference, and those which do not warrant appellate interference. [64] This Court is mindful of the learned JC’s attempt in reconciling this tricky demarcation by referring to the difference between the repealed section 42 and the current section 37 of the AA 2005. The learned JC has aptly referred to the Federal Court’s decision in Jan De Nul (Malaysia) Sdn Bhd & Anor v Vincent Tan Chee Yioun & Anor [2019] 1 CLJ 1 wherein the FC had agreed with the Court of Appeal’s understanding of the difference S/N J9ygVAumhUemucNNfyXtOg between the two sections in the following scintillating manner: “An application to set aside an award under s 37 largely deals with issues relating to the award making process and has nothing to do with error of facts and/or law on the face of record unless the exception applies; such as public policy. An application under s 42 has nothing to do with the award making process but has everything to do with the award per se and error of law on the face of record which error substantially affects the rights of one or more of the parties. The distinction between ss 37 and 42 is that like of an apple and an orange.” [65] But it is exactly this explanation that further highlights the thin demarcating line that the Plaintiff is leveraging on. Reason being that time limitation is also an issue of law that substantially affects the parties’ positions and at the same time a law relating to the decision-making process (being the curial or procedural law). Thus, in the present case, the confusion arises when the learned JC also found that the Court would not have had the requisite jurisdiction under section 37 to insist on its own interpretation of the law on limitation (even if the arbitral tribunal were mistaken in its interpretation of the applicable time limitation). Then, further inconsistency arises as the time limitation issue can be caught under section 37 (as an issue relating to the decision-making process (or procedure)) and at the same time can also fall within Section 42 (as matter or law or fact S/N J9ygVAumhUemucNNfyXtOg which can affect the rights of one or more parties). Thus, in the present case, this Court would have to deal with a ‘procedural provision’ which would also (in fact and law) substantially affect the rights and liabilities of the parties. [66] Faced with this dilemma, it is pertinent that this Court cast much needed light to unravel this Gordian knot. Firstly, specific to arbitral awards involving time limitation issues, it is pertinent that the tests and deliberation be tied back down to the pure determination between what is procedural law and what is substantive law. This is in light of the unique or niche circumstance that time limitation can both be considered to be part of the decision-making process (as procedural law) which can be caught under section 37, and also issue of law and fact under section 42. Thus, the mere identification between a matter of decision-making process or a matter of law or fact is not entirely helpful in specific cases such as the present Appeal that involves the law on Time Limitation. [67] Thus, if the learned JC has found that time limitation is a procedural issue, then the learned JC must also remain consistent as to find that time limitation (as a procedure) is also an integral part of the decision-making process (which can fall within the ambit of section 37). Thus, this Court of Appeal must depart (albeit very slightly) from the learned JC’s ratio decidendi that the arbitral tribunal’s decision on Time Limitation (if indeed erroneous) cannot fall within section 37 of the AA 2005. If indeed the arbitral tribunal had erred in their interpretation of the procedural law on time S/N J9ygVAumhUemucNNfyXtOg limitation, then the arbitral award is ‘procedurally impaired’. Thus, such procedural impairment would fall within the meaning of ‘decision making process’ under section 37. Therefore, the High Court is indeed clothed with sufficient jurisdiction to examine the correctness of the arbitral tribunal’s decision-making process (in its determination of the time limitation issue). [68] The High Court in addressing the issue of time limitation must ask the more helpful question, that is “whether the disputation is purely procedural or the disputation would also involve the question and examination of merits”. To this Court’s mind, if a particular issue or disputation would remain unchanged notwithstanding the merits of a case, then that particular issue or disputation is purely procedural. Alike in an arbitral award involving time limitation, time limitation is a purely procedural issue that is entirely disjointed and unaffected by the merits of any parties’ cases. Time limitation is entirely blind to whether or not a party can prove any measure of liability against another. Even if there was any form of civil wrong proven on merits, time limitation shall still prevail if the complaint of such civil wrong was not procedurally voiced out within the prescribed limitation period. Therefore, since time limitation is blind to the substance or merits of the case, it cannot at all be said that time limitation is a matter of substantive law. In this sense, this Court is in full agreement with the learned JC’s finding that time limitation is a matter of procedural law (and not of substantive law). S/N J9ygVAumhUemucNNfyXtOg [69] A more meaningful expansion of the term ‘admissibility’ as propounded in the case of BBA v BAZ, would be ‘procedural admissibility’. Thus, instead of embarking on a lengthy discourse on whether time limitation is a matter of admissibility or jurisdiction, it would be infinitely more helpful to determine whether time limitation is an issue of procedural admissibility or an issue of merit (or substance). Thus, this Court is inclined to adopt the expanded meaning of ‘procedural admissibility’, as opposed to the Singaporean Court’s classification exercise between a matter of admissibility or jurisdiction. Thus, this Court does not entirely follow the test in BBA v BAZ to classify time limitation to either be a matter of admissibility or jurisdiction. [70] The more meaningful classification would be (as this Court has previously stressed) is to classify whether or not the matter was purely a procedural issue (which remains unchanged and undisturbed notwithstanding the merits of the case) or a substantive issue (which is indubitably affected by the facts, evidence, and merits of the case). And clearly, time limitation is one procedural issue that is indeed blind to the merits of the case. [71] This manner of test and classification would effectively reconcile the appropriate approach to a time limitation issue in all aspects (in the face of the differences between section 37 and the repealed section 42, and the Malaysian Federal Court’s (in Jan De Nul (Malaysia) Sdn Bhd & Anor v Vincent Tan Chee Yioun & Anor [2019] 1 CLJ 1) S/N J9ygVAumhUemucNNfyXtOg classification of matters concerning the decision-making process (under section 37) and issue of law and fact which affects the parties’ positions (under the repealed section 42). [72] Nonetheless, even if the High Court is clothed with the necessary jurisdiction to examine the arbitral tribunal’s decision-making process (in applying time limitation), the High Court ought not to interfere with the arbitral tribunal’s interpretation and application of the relevant time limitation if the arbitral tribunal’s interpretation and application of time limitation is legally sound. [73] Notwithstanding the slight dissonance within the analysis and reasoning of the learned Judicial Commissioner, this Court is still in agreement with the learned Judicial Commissioner’s final conclusion that the issue of time limitation is purely and strictly a matter of curial or procedural law. Thus, the applicable law of time limitation shall be the governing procedural law of the seat of arbitration (that being the Malaysian Law). [74] We are also in agreement with the learned Judicial Commissioner’s finding that estoppel applies to estop the Plaintiff from now denying that the proper curial law of limitation is Malaysian Law considering that the Plaintiff itself has relied upon the Malaysian Limitation Act 1953 in the Plaintiff’s own attempt to prove that its counterclaims were not barred by limitation. S/N J9ygVAumhUemucNNfyXtOg [75] Thus, there is no appealable errors within the final conclusion of the learned Judicial Commissioner’s decision. Therefore, we answer issue No (i) in the negative. Issue No (ii) [76] It must naturally follow (from the negative answer in issue No (i)) that this Court also answers issue No (ii) in the negative. There was never any instance that the learned Judicial Commissioner (or the majority of the arbitral tribunal) had unlawfully ignored or abandoned the parties’ chosen governing substantive law of the dispute under section 30 of the AA 2005. This is not a case of undue preference of another law in lieu of the parties’ chosen substantive law. Instead, the majority award (and the learned Judicial Commissioner) had simply applied the appropriate curial or procedural law (which also includes the Malaysian law of time limitation). Thus, there was never any transgression against any of the subsections in section 30 of the AA 2005, nor was there any instance of breach of fundamental law or undue preference of another substantive law aside from the chosen law which would be against public policy. Issue No (iii) [77] On the same score, since issues no (i) and (ii) were already answered in the negative, it naturally follows that issue no