S.L. 406.10 Art. 23Refusal and appeal.

(1) Where the refund application is refused in whole or in part, the Commissioner shall notify the applicant with the decision including the grounds for refusal.

(2) Appeals against decisions to refuse a refund application may be made by the applicant to the Administrative Review Tribunal in terms of article 44 and the Ninth Schedule to the Act.

(3) Where the Commissioner fails to take a decision on a refund application within the time limits mentioned in regulations 19(2) and 21, it shall mean that the application is deemed to have been rejected.