Excise Duty – reclaim of excise duty on exportation of beer – whether the Appellant had satisfied the condition of demonstrating that the beer that it had exported had been ‘eligible beer’, namely beer in respect of which duty had been paid and not previously refunded – whether the First-tier Tribunal had jurisdiction to hear a legitimate expectations argument – whether the Tribunal could and should consider whether the way in which HMRC was applying the drawback Regulations breached any principle of European law – whether the manner of applying the drawback Regulations offended the European principle of the free movement of goods – whether the conduct of HMRC breached the Appellant’s human rights – Appeal allowed
[2011] UKFTT 635 (TC)
Bailii
England and Wales
Updated: 05 September 2021; Ref: scu.449552