Section 29 | Recovery of overpaid excise duty and car tax. ^F1

(1)This section applies to proceedings for restitution of an amount paid to the Commissioners of Customs and Excise by way of excise duty or car tax.

(2)Proceedings to which this section applies shall not be dismissed by reason only of the fact that the amount was paid by reason of a mistake of law.

(3)In any proceedings to which this section applies it shall be a defence that repayment of an amount would unjustly enrich the claimant.

(4)This section shall have effect in relation to proceedings commenced on or after the day on which this Act is passed.