28 November 2023 – Customs and Excise Act, 1964
Customs and Excise: Diesel refunds – whether the mining activities in respect of which applicant claimed the refund were all qualifying activities; and whether applicant provided the Commissioner with necessary and sufficient records to substantiate its calculation of the diesel refund claimed
Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023