jbzowa@justice.gov.zw (b) the Stamp Duties Act [Chapter 23:09]; as the case may be. [Section amended by section 85 of Act 12 of 2002] 13 Appeals from decisions of Commissioner (1) Any person who is dissatisfied with a decision of a Commissioner given in terms of a tax Act may appeal to the Court against that decision. [Subsection amended by s. 36 of Act 17/1999] (2) Every such appeal shall be noted and prosecuted within the period and in the manner prescribed by rules: Provided that the Court may, on good cause being shown or by agreement of the parties, extend the said period. (3) On the hearing of any appeal in terms of this section the Court may confirm, vary or set aside the decision appealed against. 14 Payment of tax pending appeal The obligation to pay and the right to receive and recover any tax, additional tax, penalty or interest chargeable under this Act shall not, unless the Commissioner so directs, be suspended by any appeal in accordance with section 11 or 13 or pending the decision of the court, but if any assessment is altered on appeal or in conformity with any such decision or a decision by the Commissioner to concede the appeal to the court, a due adjustment shall be made, amounts paid in excess being refunded with interest at the prescribed rate and calculated from the date proved to the satisfaction of the Commissioner to be the date on which such excess was received, and amounts short-paid being recoverable with penalty and interest. [Subsection substituted by Act 11 of 2014] 15 Burden of proof In any appeal in terms of this Part the burden of proof that any amount is exempt from or not liable to tax or is subject to any refund, rebate, remission or deduction shall be upon the person claiming that fact. 16 Adjustment of tax following decision Subject to sections eleven and fourteen, any decision of the Court or the Supreme Court, as the case may be, on an appeal in terms of this Part shall be binding on the parties, and in accordance with such decision— (a) any amount of tax short paid shall be recoverable and the provisions of the tax Act concerned shall have effect as if such decision were the decision of the Commissioner concerned; and [Paragraph amended by s. 36 of Act 17/1999] (b) any amount of tax paid in excess shall be refunded from moneys received in terms of the tax Act concerned. PART IV APPEALS RELATING TO CUSTOMS AND EXCISE 17 Interpretation in Part IV Expressions when used in this Part shall have the same meaning as they have when used in the Customs and Excise Act [Chapter 23:02]. 18 Appeals from classifications of Director of Customs and Excise (1) Any importer or intended importer of any goods who considers that the Commissioner has incorrectly classified or varied or confirmed a classification of those goods in terms of section 87 of the Customs and Excise Act [Chapter 23:02] may appeal to the Court against that classification. [Subsection amended by s. 36 of Act 17/1999] (2) Any manufacturer or intended manufacturer of any goods liable to excise duty who considers that the Commissioner has incorrectly classified or varied or confirmed the classification of those goods in terms of section 96 of the Customs and Excise Act [Chapter 23:02] may appeal to the Court against that classification. [Subsection amended by s. 36 of Act 17/1999] (3) Subject to subsections (4), (5) and (6), an appeal in terms of this section shall be noted and prosecuted within the period and in the manner prescribed in the rules. (4) Before noting an appeal in terms of this section, an importer or manufacturer or intended importer or intended manufacturer, as the case may be, shall either pay the amount demanded as duty by the Commissioner or furnish security to the satisfaction of the Commissioner for the due payment of the amount. [Subsection amended by s. 36 of Act 17/1999] (5) On good cause being shown or with the agreement of the parties, the Court may extend the period for the noting or prosecution of an appeal in terms of this section. (6) At least one month before the hearing of an appeal in terms of this section, the President of the Court shall cause notice of the date of the hearing to be published in the Gazette, and any person who imports into Zimbabwe or manufactures within Zimbabwe goods of the class or kind to which the appeal relates may be heard in the appeal if he enters an appearance within the period and in the manner prescribed in the rules. [Subsection amended by section 31 of Act 14 of 2002]