SARS REFUSING TO PAY REFUND DUE AFTER 2 AUDITS, ON 3RD 21 DAYS NOW

SARS is pathetic, they send you multiple letters of demand when you owe them R100, and all sorts of threats, but when they owe you they take over 30 working days to pay me after the refund assessment has been done. I struggle with them every year. I am waiting after the 3rd 21 days. They logged a complaint because I am frustrated, they said this should speed up the process, but they are now telling me that they will respond in 21 working days. Their aim is to frustrate us. The call centre agents dont want to help. They are trained to get rid of us.