Kernrechtsfrage
Whether the appeal against the refund decision was admissible and the court competent.
Extrahierter Entscheid
The appeal was timely and the court had material, territorial, and functional jurisdiction; the case was heard by a three-judge panel due to its importance.
Extrahierte Begründung
The formal requirements were met and the dispute raised questions of principle justifying transfer from single-judge to panel composition.