| (1) |
Notwithstanding any other provision of this Act, but subject to any provision for a set-off of duty in any Schedule in respect of goods to which section 19A relates or any refund as contemplated in section 75(4A), where any person becomes entitled to any refund or drawback of duty— |
| (a) |
in the case of any determination, new determination or amendment of any such determination in terms of section 47(9), 65 or 69, such refund shall be limited to— |
| (i) |
a refund in respect of goods entered for home consumption during a period of two years immediately preceding the date of such determination, new determination or amendment, whichever date occurs last: Provided that where any such determination, new determination or amendment has been appealed against, such two year period shall be calculated from such last date, notwithstanding the fact that a court may amend any determination of the Commissioner, or the Commissioner may, as a result of the finding of such court, amend such determination; and |
| (ii) |
any application for such refund which is received by the Controller within a period of 12 months from the date of— |
| (aa) |
such determination, new determination or amendment of a determination; or |
| (bb) |
any amendment by court or by the Commissioner as contemplated in the proviso to subparagraph (i); or |
| (b) |
in the case of any internal appeal to the Commissioner or a finding of court which is not in respect of a determination contemplated in section 47(9), 65 or 69, any refund or drawback shall be limited to— |
| (i) |
goods entered for home consumption during a period of two years prior to the date of— |
| (aa) |
any final decision by the Commissioner; or |
| (bb) |
any decision of the Commissioner to the extent that it is amended by or as a result of a finding of court; and |
| (ii) |
any application for such refund or drawback which is received by the Controller within a period of 12 months from the date of such decision or amended decision; or |
| (c) |
in the case where any Schedule to the Act is amended with retrospective effect, any such refund or drawback shall be limited to an application therefor received by the Controller within a period of 12 months from the date on which such amendment is published by notice in the Gazette; or |
| (d) |
in the case of a permit or certificate issued with retrospective effect as contemplated in section 75(14B), any such refund or drawback shall, notwithstanding the effective date of such permit or certificate, be limited to— |
| (i) |
goods entered for home consumption during a period of two years prior to the date of issue of such permit or certificate; and |
| (ii) |
any application received by the Controller within a period of 12 months from the date of issue of such permit or certificate; or |
| (e) |
other than a refund or drawback referred to in paragraphs (a), (b), (c) and (d), shall be limited to an application received by the Controller within a period of three years from the date of entry for home consumption of the goods to which the application relates. |
[Section 76B(1)(e) substituted by section 19 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)
| (1A) |
Where any person becomes entitled to a refund of export duty, such refund shall be limited to an application received by the Controller within a period of two years from the date of entry for export of the goods to which the application relates. |
[Section 76B(1A) inserted by section 16 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (2) |
For the purpose of subsection (1)— |
| (a) |
any application received must comply in all respects with the requirements of section 76(4); and |
| (b) |
'finding of court' means a final judgment by the High Court or a judgement by the Supreme Court of Appeal or the Constitutional Court. |
| (3) |
Notwithstanding anything to the contrary in this section or any other provision of this Act, the Commissioner shall not authorise— |
| (a) |
a refund of any amount paid under this Act where that amount was paid in accordance with the practice generally prevailing at the time of entry for home consumption of the goods in respect of which such payment was made; or |
| (b) |
a drawback of duty that was not claimed or allowed in accordance with the practice generally prevailing at the time the goods in respect of which the drawback could have been claimed or allowed were entered for export. |
Contingency Fees Act, 1997
