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Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – Supreme Court of Appeal: 2022-2020

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – Supreme Court of Appeal: 2022-2020

8 October 2021 – Customs & Excise Act, 1964:

Revenue – Customs and Excise Act 91 of 1964 (the Act) – diesel fuel concession – entitlement to a refund of diesel fuel levy used for primary production in mining – interpretation and ambit of Note 6(f)(iii) of Item 670.04 in Part 3 of Schedule 6 to the Act – claim by entity engaged in mining activities for diesel rebates in respect of period between August 2011 and 13 December 2013 – claim disallowed by Commissioner on grounds that the activities in respect of which claim submitted not constituting primary production activity in mining within ambit of Note 6(f)(iii) but related to secondary activities in mining – decision by the high court overturning the Commissioner’s determination and instead holding that taxpayer entitled to a refund of diesel fuel levy for the relevant period reversed on appeal

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