Queen’s Bench Division (Crown Office List).

Keene J.

Judgment delivered 19 November 1996.

Value added tax – Repayment of overpaid tax – Retrospective legislation proposed disallowing repayment after three years – Customs refused to make repayments in anticipation of legislation – Whether withholding of repayments lawful – Value Added Tax Act 1994, s. 25, 80 and Sch. 11, para. 1.

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