Canyon Resources (Pty) Ltd v Commissioner for the South African Revenue Service (68281/2016)
Canyon Resources (Pty) Ltd v Commissioner for the South African Revenue Service (68281/2016) [2023] ZAGPPHC 1957 (30 November 2023)
The High Court upheld SARS’s refusal of diesel refund claims under rebate item 670.04, finding the applicant’s records too vague and inconsistent to prove eligible use.
- Diesel Refund
- Customs And Excise Act
- Rebate Item 670 04
- Recordkeeping Requirements
- Eligible Use Of Diesel
- Burden Of Proof