The person concerned lodged a claim for repayment of excise duty on fuel used by him in the provision of a school bus run under contract to Bus Éireann. The claim was dated 17 August 1998 and this presumably explains the reference to the "Mineral Oil Order of 17 August 1998" in the question.
The claim was refused as the fuel in question was petrol which is not covered by the repayment provision in paragraph 12(11) of S.I. 307/75. The claimant was informed by telephone on 7 September 1998 and a written confirmation followed.
An appeal under section 104 of the Finance Act, 1995 concerning excise appeals has now been made. It was received by the Collector, Customs and Excise, Custom House, Dublin on 9 October 1998. The grounds for appeal are being considered and the appeals officer's determination will be given in writing within the 30 days of the date of receipt as provided for in sections 104(7) and (11) of the Finance Act, 1995. If the claimant remains aggrieved by the decision of the appeals officer he may appeal to the appeals commissioners under section 105 of the Finance Act, 1995.
Paragraph 12(11) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975) which provides for the repayment of excise duty is confined to heavy oils such as autodiesel used in certain passenger road services. Most vehicles used for such services are diesel-powered. There is no corresponding provision for light oils such as petrol.
