ERODG8100 - Notes for claimants on the reimbursement scheme: What is the reimbursement scheme
The reimbursement scheme (the scheme), only applies where you accept that by receiving a repayment of sums overpaid by way of excise duty your business would be unjustly enriched at the consumer바카라 사이트™s expense.
This is because the consumers have for practical purposes paid the duty charged in error and by not passing the repayment back to them your business would benefit financially as a result.
In such cases, where there has been no loss or damage as a consequence of the mistaken charge, a repayment of overpaid duty will only be made if you agree to reimburse those consumers in accordance with the terms of the scheme.