Refund withheld by SARS after waiting for over a year for an assessment to be finalised

I am very disappointed in the manner in which SARS has handled my 2021 return as well as the 2022 return.

In 2021 I submitted a return with all the necessary documentation that SARS would require in order to assess my claim, that was ignored - I escalated the matter though relevant channels and after numerous follow ups I received feedback towards the end of last month and 2021 assessment was finalised yesterday, After waiting for over a year for my refund I have been told that it will not be paid out to me because the year's assessment which I submitted as 2023 in error is still being assessed?

How much time does SARS take to finalise refund matter of less than R5000, does it have to take months? This says a lot about this organisation, when it comes to paying my taxes, they are paid in time but when it comes to SARS resolving petty issues it takes forever.

I was not compensated for my waiting time for 2021 claim but SARS charges heavy penalties and interests and in addition to that money is withheld for no valid reason.

I feel like this is a violation of my human rights - taxes are paid on time but refund processing is impossible!

Can this matter be looked into and investigated, I truly don't think assessing a claim for less than R5000 should take this long, unless if there is a problem somewhere.

and I was not compensated for the waiting time but SARS can charge interest on their bill if you have an outstanding debt with them.