The shortcomings in the excise legislation, or the extreme rigidity in its implementation, seriously jeopardise a business that has been operating conscientiously for decades. This case, which falls under the direct responsibility of the MoF, has a wider dimension due to the potential for similar cases.   The specific case started with the decision No DT 42301-92/2012-10 of 12.4.2012 of the Ministry of Finance, Customs Administration of the Republic of Slovenia, Customs Office Ljubljana. Additional documentation may be made available by the company concerned for the purposes of case resolution under the "Business SOS" service at a later date, if necessary.   A company manufacturing technical products has the status of an exempt user of excisable products (i.e. alcohol for the purpose of use in technical products), which means that it is allowed to purchase the excisable product without paying excise duty. In a certain year, it has mistakenly exceeded the quota of purchases foreseen under this status. When the company realised this, it wanted to rectify the matter. It was advised by the Customs Administration of the Republic of Slovenia (CURS, now FURS) that it should cover/pay excise duty on the difference as if it were not an exempt user, and that it would be reimbursed once it was proven that it had used the excisable product for technical purposes (i.e. as an excise-exempt use).  This amounted to more than €230,000 (a large amount for a micro-enterprise with a long tradition of conscientious business, as confirmed by CURS/FURS inspectors on several previous and subsequent visits). However, this reimbursement did not take place later on, because entities with the status of exempt user of excise duty products could not "trap" themselves in the regime of regular payments, which they are already exempt from. Since no such possibility is foreseen in the relevant legislation (for those who have paid excise duties as exempt users to be reimbursed), the company has now been dragging on for several years. This has left the company in a difficult business situation, as it has had to take out a very onerous credit facility for the unreimbursed funds, and is now, quite unnecessarily, at risk of going out of business. If the basic purpose of the excise duty legislation is fulfilled, i.e. that the goods have been shown to have been used for an excisable purpose, the excise duty must be refunded to the company. The business has made a mistake - it has exceeded the authorised quantity and can therefore be penalised, but these sums are often less than the amount of excise duty that has not been repaid. It is clear that FURS has misled the company and, having spoken to the management, it appears that they are prepared to resolve the matter favourably for the company, provided that an appropriate legal route can be found.  So far, a meeting has already been held on this issue with the FURS management (Deputy Director General of FURS Mr. Peter Grum, Director of the Customs Administration Mr. Stanislav Mikuz and Mr. Miran Kvanderec, Head of the Excise and Environmental Duties Division) - they have confirmed that they understand the company's difficult situation and will also come to the company's aid themselves in order to jointly find a legally appropriate way forward and to implement it.   The Ministry of Finance, the State Secretary, Mr. Mr. Dragonjo, the Minister of Finance, has already been asked several times for a meeting to present the case and to point out the systemic shortcoming in the legislation, as similar cases to the one described can happen to other entities, unfortunately without a response from the addressee.