On 01 December 2023, the South African Revenue Service (SARS) announced the court judgement in the case between Mbali Coal (Pty) Ltd versus the Commissioner for SARS on diesel refunds relating to whether the mining activities in respect of which applicant claimed the refund were all qualifying activities; and whether applicant provided the SARS Commissioner with necessary and sufficient records to substantiate its calculation of the diesel refund claimed.
More details are available on request.