(1) An appeal under section 17I of the Act shall be an appeal by way of rehearing, not an appeal de novo, and the determination of the Costs Court constituted by a Costs Judge may only be challenged for error.
(2) Subject to Rule 63.101 and paragraphs (1) and (3), on the appeal, the Trial Division constituted by a Judge of the Court may—
(a) receive further evidence on questions of fact, whether by oral examination in court, by affidavit or by deposition taken before an examiner; and
(b) draw inferences of fact.
(3) To the extent that the appeal relates to a determination of a kind referred to in Rule 63.99(2)(a), (b) or (c), or relates only to the costs of a proceeding or matter which was heard and determined by the Costs Court constituted by a Costs Judge, the same restrictions and principles apply to the appeal as would apply to the review of, or an appeal from, a like discretionary determination made by any taxing officer.
Rule 63.103 inserted by S.R. No. 131/2018 rule 6.