58. Excessive deposits of Alcohol or Tobacco taxes cannot be refunded in cases where:
A. The tax was paid or collected on an imported article seized and forfeited, or destroyed as contraband.
B. The tax was paid or collected on an article imported for the personal or household use of the importer.
C. The tax was paid or collected on an article refused admission to Customs territory and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended.
D. The tax was over paid due to misclassification of the article.
E. The refund of tax is pursuant to a claim based solely on errors of computation of the quantity of the imported article, or on mathematical errors in computation of the tax due.
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The Answer is: D
Citation: 19 CFR 24.36(d)
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