SARS Refusal to finalize audit and process my refund!

Refusal to attend to my assessment submitted October 2024. The matter was then escalated to their complaints department who REFUSED to assist me i.e. no proactive measures taken and they too have missed the deadline. Their suggestion, go to the OMBUD. The very purpose of a complaints department is to resolve a complaint so that it DOES NOT go to the OMBUD but given all the complaints I can see here where I am one of many, clearly SARS is holding onto FUNDS because like every other government department, they have misappropriated funds!