Delhi High Court| Claim for refund of CENVAT credit cannot be negated in the absence of self-assessed return being questioned, reviewed or re-assessed
Unless the self-assessed return, as submitted had been questioned, re-opened or re-assessed and the assertion of the petitioner of the services rendered by it qualifying as an “export of service” questioned or negatived in accordance with the procedure prescribed under the Act, its claim for refund could not have been negated.