Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023)
Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120; [2024] 4 All SA 89 (SCA); 87 SATC 301 (6 August 2024)
The Supreme Court of Appeal held that the appellant failed to comply with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act. The fuel was not obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b), but rather from unlicensed depots. The appellant did not provide the necessary invoice from the licensee of a VM, nor did it demonstrate that the fuel was wholly and directly removed for delivery to Lesotho by a licensed distributor. Furthermore, the appellant exported the fuel with…
Source excerpt
- Customs And Excise Act
- Fuel Levy Refund
- Tariff Determination
- Export Permit Requirement
- Strict Compliance
- Administrative Appeal