[Source or answer dispute] Official A: CBP scope, not a refund ban

What you will learn

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Saved full original October 2021 exam text (local copy of CBP-authored PDF): cover instruction; Exam cover reference list: Title 19 CFR; Exam cover category list; Question 22 stem as printed (exam PDF page 8; rendered temporarily and viewed); Question 22 option A as printed ('over paid' as printed); Question 22 option B as printed; Question 22 option C as printed; Question 22 option D as printed; Question 22 option E as printed; Answer key row 22 (key PDF page 1, rendered temporarily and viewed); 19 CFR 24.36(d) CBP refund authority for alcohol or tobacco taxes; 19 CFR 24.36(d) lead-in to the list; 19 CFR 24.36(d)(1); 19 CFR 24.36(d)(5); 19 CFR 24.36(d)(6); 19 CFR 24.36(d)(7); 19 CFR 24.36(e) procedure for refunds not covered by (d); 19 CFR 24.36(e)(1) CBP notice to the importer of record; 19 CFR 24.36(e)(2) TTB Form 5620.8; 19 CFR 24.36(e) cross-check in the 4–1–20 Edition annual PDF text (printed page 624) · October 21, 2021 Customs Broker License Examination, Category V – Entry (question 22 on exam PDF page 8, rendered temporarily and viewed); 'October 2021 Customs Broker License Exam Answer Key', row 22 on key PDF page 1 (rendered temporarily and viewed). Cover reference: Title 19 CFR, 2020 revised as of April 1, 2020.
Explained using the historical edition for this exam.