*******ly removing funds from a deceased estate

My father passed away on the 8th August 2013. He unfortunately passed away with an insolvent estate, owing most of his debt to Sars, a priority claimant. <br> <br> Once the bank was notified, they removed funds from his account, these funds should have been left in the account to pay SARS. <br> <br> They refuse to pay the amount owing, claiming that one an account is frozen they can't reactivate it. It has been 2 years and they are yet to return the funds, as a result my father's estate can't be wound down. <br> <br> They have taken money that should not belong to them. This is essentially theft.