R (on the application of DFS Furniture Co plc) v Customs and Excise Commissioners.  BVC 59
 EWCA Civ 1708.
Court of Appeal (Civil Division).
Mummery, Laws and Keene L JJ.
Judgment delivered 6 December 2002.
Value added tax – Overpayment – Repayment – Three-year cap – Clawback – Overpayment of VAT by taxpayer company – Introduction of three-year cap on repayment of overpayments – Taxpayer appealed against Customs’ decision not to repay overpayment – Taxpayer withdrew appeal when Customs authorised repayment – Customs raised assessment to claw back overpaid VAT outside cap – Whether clawback precluded by agreement between Customs and taxpayer settling appeal – Value Added Tax Act 1994, s. 80(4A), 85.