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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Administering the reimbursement scheme: overview

Once the claimant joins the scheme, it is the claimants’ responsibility to make the refund to the consumers. Our only responsibility is to ensure that the claimant meets the terms and conditions of the undertaking. We must not under any circumstances repay the consumers.