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HMRC internal manual

Excise Repayment of Overpaid Duty

Notes for claimants on the reimbursement scheme: when does the scheme not apply

The existence of the scheme does not affect your right to claim that the repayment would not unjustly enrich you. Should we reject your claim on the grounds of unjust enrichment, you still have the right of appeal to Tribunal. Even if the Tribunal finds in our favour the option to use the scheme will still be available should you so wish.

The scheme can also be applied to part of your claim. In instances where you have not passed all the duty charged in error on to the consumer, you can request that only that portion passed on be subjected to the scheme.