Source: All England Reporter
Publisher Citation: [2009] All ER (D) 169 (Aug)
Neutral Citation: [2009] EWHC 290 (Admin)
Court: Queen's Bench Division, Administrative Court

Stadlen J

Representation David Yates (instructed by Huntingwood Trading Ltd) for the claimant.
  Samia Hanif (instructed by the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 21 January 2009


Customs and excise - Duties - Excise duty - Reimbursement of duty via 'WFE drawback' - Approach of revenue to verification of claims for reimbursement of duty - Claimant successfully claiming reimbursement - Revenue subsequently refusing to repay duty - Whether Revenue engendering in claimant legitimate expectation that claims would proceed in particular way - Whether claimant entitled to reimbursement - Excise Goods (Drawback) Regulations 1995, SI 1995/1046, regs 5, 7, 12.

The Case

Customs and excise Duties. Queen's Bench Division, Administrative Court: A claim for judicial review of the Revenue's decision not to repay duty which the claimant claimed had already been paid on goods warehoused for export failed, where, on the facts, the Revenue had not engendered in the claimant a legitimate expectation as to the procedure which it would follow when verifying such claims.

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