SARS The entity running rogue

It's been 3months and still no reply from SARS. As I mentioned earlier SARS owes me R 29 000 . This money was deducted from my annuity. SARS asked me to give them 21 working days for them to respond. I called SARS after the 21 days and they asked me to give them another 21 working days. I've done so but up to date they have not rep****..Now I'm wondering if SARS is a entity who makes there own laws and regulations. Does this means that they need not respond to my queries?