Appeal rights after e DRC rejection permit filing before the Commissioner (Appeals), excluding e DRC delay from limitation. If an e Dispute Resolution application is rejected, the taxpayer may file an appeal before the Commissioner (Appeals), and the time taken by the e Dispute Resolution Committee to convey rejection is to be excluded from the period allowed to file that appeal; where an appeal was already filed before applying to e Dispute Resolution, the appellant may continue to pursue the previously filed appeal.