(1) Except where section 145(3) applies, any person who -
(a) has paid an amount of excise duty,
(b) has received a notice of assessment under section 99A, or is otherwise called upon by the Commissioners to pay an amount of excise duty that, in their opinion, that person is liable to pay, or
(c) has received a repayment of excise duty or has made a claim for such repayment that has been refused,
and is aggrieved by any of the matters referred to in paragraphs (a) to (c), may, subject to subsection (3), in respect of the liability to excise duty concerned or the amount of that liability, or the amount of the repayment or the refusal to repay, appeal to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997 within the period specified in subsection (2).
(1A) Any person aggrieved by any of the following matters may appeal the matter to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997 within the period speci
…