If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period ... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.
An appeal may be brought against the refusal of a claim under this section.
Notice of appeal under subsection (2) must be given—
in writing;
within 30 days after the day on which notice of the refusal is given;
to the officer of Revenue and Customs by whom that notice was given.