(1) The costs of any appeal shall be at the discretion of the Appellate Board.

(2) The costs awarded by the Appellate Board shall be paid or recovered as if it were a tax payable or a refund due to an appellant.

(3) Notwithstanding anything contained hereinabove, the Appellate Board may in its discretion, direct such costs to be deposited in any other manner as it deems fit.