International Cases South AfricaTo claim a refund of the fuel and RAF levy, a licensed distributor of fuel must obtain the fuel directly from stocks of a licensed warehouse (not a depot) (Tholo Energy Services CC vs. Commissioner for the South African Revenue Service)(06.08.2024)The Appellant is a licensed distributor of fuel (LDF). In March 2017, it submitted the refund related to 25 consignments of diesel exported to Lesotho....Customs