new delhi, June 10 -- The Supreme Court has held that where the provisions of the Insolvency and Bankruptcy Code (IBC) conflict with the Supreme Court Rules (SCR), the IBC must prevail, underlining that procedural rules cannot be used to dilute the strict timelines prescribed by Parliament for insolvency proceedings. A bench of justices Dipankar Datta and Satish Chandra Sharma ruled that litigants cannot circumvent the rigid limitation regime under the IBC by filing defective appeals merely to save limitation and then curing defects at their convenience. Holding that the insolvency law is a "complete code in itself", the court dismissed as time-barred an appeal filed by a liquidator after finding delays both in filing and re-filing the matt...