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1(1)This paragraph applies if—
(a)the first condition set out below is satisfied, and
(b)either the second or the third condition set out below is satisfied.
(2)The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time—
(a)a person is refused authorisation for the purposes of section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979 (c. 4);
(b)a person is refused a direction for the purposes of section 11(1) of that Act;
(c)a person is refused approval for the purposes of section 9(1) or 14(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5);
(d)a person is refused consent for the purposes of section 10(1) of that Act.
(3)The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error.
(4)The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which—
(a)represents a payment by way of excise duty, and
(b)would not have been included but for the error.
(5)If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid.
(6)If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty.
(7)The person refused is the person refused an authorisation, direction, approval or consent.
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