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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Claims for excise duty where there has been an error by HMRC: what amount should be repaid

There are three possible scenarios that may arise as a result of error on our behalf. These are

Type of payment by claimant Amount payable by HMRC
The person pays directly to us an amount by way of excise duty, that would not have been paid but for the error  
  In this scenario we may pay an amount equal to the excise duty that would not have been paid had it not been for the error  
  The person pays for goods, which includes an amount that represents “excise duty” which would not have been included but for the error This scenario will arise when goods purchased by the claimant will have included an amount that reflects the duty paid status of the goods. In such cases we may pay the claimant an amount that appears to be equal to the excise duty element of the retail price of the goods
  The person due to an error has been unable to use rebated oil and has used unrebated oil instead In this scenario we may pay an amount equivalent to the rebate that would have been allowable