Claims for overpaid excise duty: are there any conditions
There are a number of conditions attached to claims made under CEMA section 137A; these are as follows:
- the claim must be made within four years from the date the duty was overpaid
- the revenue trader must not be unjustly enriched, see ERODG2400, if they are to receive a repayment, see ERODG5000
- the revenue trader must submit a claim in the format and manner prescribed by the appropriate regulations, and
- the revenue trader must provide documentary evidence in support of their claim.