Rev. Rul. 55-272

Amounts of manufacturers' excise taxes erroneously or mistakenly paid by retail dealers will be regarded as overpayments of taxes and the statutory interest authorized by section 6611(a) of the Internal Revenue Code of 1954 or by section 3771(a) of the Code of 1939 will be allowed on refunds of such amounts. The policy previously in effect, which held that interest was not allowable on refund claims filed by retail dealers to recover the amounts paid by them as excise taxes properly due and payable by manufacturers, will no longer be followed