The Claimant challenged a decision made by the Commissioners for HM Revenue & Customs under s.14(1)(a) of the Finance Act 1994. By the Decision, the Commissioners rejected 101 of the Claimant’s claims for drawback of excise duty which the Claimant had made between 7 July 2006 and 5 September 2006. Animating the Claimant’s claim was the contention that because the Commissioners had previously accepted claims for repayment of excise duty upon the Claimant simply producing a VAT invoice bearing the words “duty paid”, it was unlawful for the Commissioners to start requiring more rigorous evidence that excise duty had in fact been paid.
Held: Claim dismissed. The prior conduct did not give rise to a legitimate expectation. The decision was not irrational.