28.—(1) Where the Department serves a notice of rejection, the person making representations under Article 25 may appeal to an adjudicator against the Department’s decision before the end of the period of 28 days from the date of that notice or such longer period as an adjudicator may allow.
(2) On an appeal under this Article, the adjudicator shall consider the representations in question and any additional representations which are made by the appellant on any of the grounds mentioned in Article 25(4).
(3) If the adjudicator concludes—
(a)that any ground has been established; and
(b)that the Department would have been under the duty imposed by Article 26(1) to refund any sum if it had served notice that it accepted that the ground in question had been established,
he shall serve notice of his decision on the appellant and the Department and shall direct the Department to make the necessary refund.
(4) The Department shall comply with any directions under paragraph (3) forthwith.