The diesel refund system is primarily regulated by the provisions of the Customs & Excise Act No.91 of 1964 and in particular Schedule 6 , Part 3, note 6 thereof. Note 6 (ij) sets out specific provisions relating to Commercial Fishing.
The SARS letters set out proposed adjustments to diesel refunds previously granted. The adjustments are generally based on the SARS contention that the claimant does not engage in qualifying activities. The alleged ground for this contention is that the claimant â€śis not the holder of any fishing permitsâ€ť and that this is a requirement in terms of the said Schedule 6 ,Part 3.
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