On 17 September the South African Revenue Service (SARS) published the High Court judgment in the case of Graspan Colliery SA (Pty) Ltd versus the Commissioner for SARS.
The court case centred on whether the rehabilitation conducted by the applicant was primary production activities in mining which qualify for a diesel refund, whether the diesel refund claim constituted a misrepresentation as contemplated in Section 44(11)(a) of the Customs & Excise Act, 1964 and therefore whether SARS was entitled to reclaim the diesel refund for a period earlier than the two years prior to the date on which the investigation commenced, whether Note 5 in Part 3 to Schedule 6 of the Act, 1964 was applicable and if so, whether the Commissioner for SARS correctly disallowed the applicant to claim the diesel refund in its own name for the period 15 August 2013 to 31 August 2013.
The judgment is accessible at:
Story by: Riaan de Lange