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(1)For the purpose—
(a)of any claim by the Commissioners under subsection (7) of section eight of the Finance Act, 1894, for payment of additional duty; or
(b)of any claim against the Commissioners under subsection (12) of that section for repayment of excess of duty;
the question whether the duty paid was too little or too much, and (if so) what was the right amount, shall, in so far as it appears that the payment and its acceptance were regarded as satisfying the claim for duty, and were so regarded on a view of the law which at the time was generally received or adopted in practice, be determined on the same view of the law (subject to any express enactment to the contrary), notwithstanding that it appears from a subsequent legal decision or otherwise that that view was or may have been wrong.
(2)This section shall have effect as from the eleventh day of April, nineteen hundred and fifty-one, but not so as to affect any appeal to a court of law which was brought before that day under section ten of the Finance Act, 1894.
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