MAN (96/1278)

No. 15,635

Decision given 5 August 1998.

Repayment of overpaid tax – Two claims made by optician – Error in failing to treat dispensing services as exempt – Initial claim by voluntary disclosure made and paid by Customs – Second claim based on full cost apportionment made – Claim refused by Customs – Whether commissioners entitled to treat first claim as being in final settlement – Whether estoppel operated to prevent appellant from recalculating overpayment – Value Added Tax Act 1994, s. 19(4) and s. 80.

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