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HMRC internal manual

Excise Repayment of Overpaid Duty

Administering the reimbursement scheme: when we refuse to accept an undertaking

The requirements contained in the undertaking are necessary to ensure that receiving a repayment, under the scheme, will not unjustly enrich the claimant.

For example: If the claimant is unable to identify all the consumers who will qualify for a refund then they would not be able to satisfy us that they would not be unjustly enriched.

If we were to refuse to accept an undertaking then the claimant can request that we review the decision. Should we still refuse the undertaking following the review then the trader can then appeal.