Tholo Energy Services CC v Commissioner for the South African Revenue Service
Tholo Energy Services CC v Commissioner for the South African Revenue Service [2023] ZAGPPHC 82; 47405/2020 (3 February 2023)
The court held that the appeal under section 47(9)(e) of the Customs and Excise Act is a wider appeal, permitting the respondent to rely on additional grounds for disallowing the refund claim, provided they are relevant and connected to the initial determination. The applicant failed to comply with the statutory requirements for a refund: it did not obtain fuel from a licensed customs and excise manufacturing warehouse, did not export or remove the fuel to Lesotho as a licensed distributor, and did not pay for the fuel. The evidence showed that Tholo Lesotho, a separate entity, paid for and t…
Source excerpt
- Customs And Excise Act
- Refund Claims
- Licensed Distributor Requirements
- International Trade Permits
- Interpretation Of Statutes