SARS Not Paying Refund

I as a tax payer who submitted my tax return on time, was due a refund, however SARS deemed it necessary to audit me, and said their was a 30 working day turn around time, however this period has come and gone and all they say is that they will escalate the matter.<br> If I had not paid my taxes or did not submit my tax return one can only imagine the interest and penalties they would of imposed on me, but when they do it without a suitable explanation, and non payment in the time frame as laid out by them, then we can safely say that they are arrogant and unprofessional.