SolvedESIM3100 | Undue delay: the law
From HM Revenue & Customs · Excise Statutory Interest Manual
The legal provisions covering undue delay are contained in paragraphs 4 to 6 of schedule 3 to the Finance Act 2001. They apply only where a claim is made for the repayment or drawback of excise duty. The provisions do not include overpaid duty.
FA 2001