Finance Act, 1995

Appeals to Revenue Commissioners.

104.—(1) Any person who has paid or who, in the opinion of the Commissioners, is liable to pay a duty of excise and is called upon by them to pay an amount of such duty may appeal in accordance with this section against the decision concerned in respect of the liability or the amount of the duty.

(2) Any person who has claimed or received a repayment of a duty of excise may appeal to the Commissioners against the decision concerned in respect of the amount of such repayment or the refusal of such repayment.

(3) An appeal under subsection (1) or (2) shall be in writing and shall set forth in detail the grounds of appeal.

(4) An appeal shall be lodged by the person concerned with the Commissioners within the period of 30 days from the date of—

(a) the payment of a duty of excise,

(b) the notification by the Commissioners on being called upon by them to pay an amount of a duty of excise,

(c) the repayment of a duty of excise, or

(d) the notification by the Commissioners of a refusal of a repayment by them of a duty of excise,

or within such longer period as the Commissioners may, in exceptional cases, allow.

(5) An appeal shall, subject to subsection (11), be determined by the Commissioners within a period of 30 days from its lodgment with the Commissioners.

(6) The Commissioners may appoint one or more of their officers for the purposes of carrying out their functions under this section:

Provided that no such officer shall determine an appeal under this section in respect of a decision he or she has made.

(7) The Commissioners shall, in writing, notify an appellant concerned of their determination of an appeal and the reasons for their determination.

(8) Where the Commissioners determine on appeal that the amount due is less than the amount paid, they shall repay the amount overpaid to the appellant concerned.

(9) Where the Commissioners determine on appeal that the amount due is greater than the amount paid, the appellant concerned shall pay the amount underpaid.

(10) For the purpose of determination of an appeal any goods or vehicles to which the appeal relates shall be produced to the Commissioners for inspection, if so required.

(11) Where an appeal has been lodged but not determined in accordance with subsection (5) there shall be deemed to have been a determination by the Commissioners on the last day of the period of 30 days from the date the appeal was lodged that the appeal was not upheld but such deeming shall cease to have effect if a determination is subsequently made by the Commissioners before a determination is made by the Appeal Commissioners under section 105 in respect of the matter concerned.

(12) The provisions of the Customs Acts or of any instruments made thereunder, in so far as they apply to appeals concerning duties of excise, shall not apply in relation to any amount of excise duty capable of being the subject of an appeal under the provisions of this section.