SARS not paying refunds on time

SARS has been auditing me since July and on the 14th of July i have submitted the supporting documents as requested. Up until today the 3rd of September i have not received my refund . After numerous phone calls the call center tells me every time that my refund is overdue and they will escalate the matter so it can be resolved . Why is it taking so long ? And why do we get penalties if we do not pay them on time but they can take as long as they want to ?