1 December 2023 – Customs and Excise Act, 1964
Canyon Resources (Pty) Ltd v CSARS (68281/2016) [2023] ZAGPPHC (30 November 2023)
Customs and Excise Act 91 of 1964: Rebate item 670. 04 – “Diesel refund” – application for setting aside determination made by SARS which had been referred in part for the hearing of oral evidence – evidence presented by the user insufficient to justify a finding that the determination whereby refund claims were disallowed should be set aside.
