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HMRC internal manual

Excise Repayment of Overpaid Duty

The reimbursement scheme: overview of the scheme

The reimbursement scheme allows a revenue trader to obtain repayment or credit for their claim so long as they undertake to pass on that repayment or credit to those who bore the burden of the excise duty.

It can be used where the claimant accepts that by receiving a repayment of overpaid excise duty, they would be unjustly enriched at the consumer’s expense, and they wish to refund to those consumers the money they have paid by way of excise duty.