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20 April 2026 – Customs and 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)(ii)(cc) of rebate item 670.04 in Part 3 of Schedule 6 to the Act – claim by entity engaged in mining activities for diesel rebates – claim disallowed by Commissioner on grounds that the taxpayer was not ‘a person in possession of the necessary authorisation’ within ambit of Note 6(f)(ii)(cc) – decision of the high court confirming the Commissioner’s determination and holding that taxpayer not entitled to a refund of diesel fuel levy for the relevant period reversed on appeal.
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