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HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
, see all updates

Notes for claimants on the reimbursement scheme: who are the consumers

The law refers to consumers not customers. Consumers are all those persons who have for practical purposes borne the whole or part of the original amount of duty overpaid by you. They will not necessarily be your direct customers.