(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.
(2A) Any person who is the subject of any of the following acts of the Commissioners:
(a) a refusal to approve a person as an authorised warehousekeeper or a premises as a tax warehouse under section 105 of the Finance Act, 1992, or a revocation, under that section, of any such approval that has been granted,
(b) a refusal to approve a person as a tax representative under section 108 of the Finance Act, 1992, or a revocation, under that section, of any such approval that has been gr