(1) All amounts of money received from the Revenue Commissioners by a person shall be repaid by that person to the Revenue Commissioners where those amounts arose from the making or delivery for any purpose of the Acts of any incorrect account, declaration, information, particulars, return or statement in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment.
(2) All amounts of money to be repaid to the Revenue Commissioners under subsection (1) shall -
(a) be determined by a Revenue officer,
(b) for the purposes of this Part, be deemed to be amounts of tax which are due and payable to the Revenue Commissioners.
(3) Notwithstanding anything in the Acts, the determination referred to in subsection (2)(a) may be made at any time.
(a) Subject to paragraph (b), a person aggrieved by a determination made by a Revenue officer under subsection (2)(a) in respect of that person may appeal the determination to the Appeal Commissioners, in accord
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