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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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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.