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    <title>2019 (9) TMI 1115 - DELHI HIGH COURT</title>
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    <description>The court directed the petitioner to appeal the assessment of the Bills of Entry in order to pursue the refund claim, emphasizing the requirement to challenge the assessment order before seeking a refund. The judgment aligned with recent Supreme Court decisions, highlighting the appealability of assessment orders for refund claims. This decision provided the petitioner with the opportunity to follow the proper legal process for refund claims, ensuring compliance with established procedures.</description>
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      <description>The court directed the petitioner to appeal the assessment of the Bills of Entry in order to pursue the refund claim, emphasizing the requirement to challenge the assessment order before seeking a refund. The judgment aligned with recent Supreme Court decisions, highlighting the appealability of assessment orders for refund claims. This decision provided the petitioner with the opportunity to follow the proper legal process for refund claims, ensuring compliance with established procedures.</description>
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