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How long does HMRC take to pay back inheritance tax if due for relief?

My partner's mother home was sold (completion) at the end of June 2010 and the solicitor can not settle the estate finally as they have made an appeal (a very strong one) for the return of the IHT as the house sold for well under the estimation from late 2008. It is clear the money would be due back under the regulations as there was every effort to sell it at the valued price however it was clearly over-valued thereby meaning very little IHT will be payable. My partner (and sibling) have received an interim payment however the full payment can not be released until HMRC respond with a decision.

Has anyone had any professional or personal experience of how long HMRC take to pay back any IHT after the estate has been sold etc and relief is due? It has been 3 months and it seems to be getting on a bit now... Thanks

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