Claims for excise duty where there has been an error by HMRC: are there any time limits
There are no time limits. Where a person has been refused relief from excise duty and this refusal was as a result of an error by us, then there is no limit on the time in which to make a claim.
There is however a time limit with respect to any Statutory Interest that can be claimed. You can find more information on the claiming and payment of statutory interest in the Excise Statutory Interest Manual (ESIM).