[137A Recovery of overpaid excise duty]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[137A  Recovery of overpaid excise duty]

[(1)     Where a person pays to the Commissioners an amount by way of excise duty which is not due to them, the Commissioners are liable to repay that amount.

(2)     The Commissioners shall not be required to make any such repayment unless a claim is made

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