Unsatisfied SARS customer

I submitted my returns last year and around August they responded saying I am selected for audit and I am owing. However turn around time is 90days. They deducted the money owed to them, but have not paid the outstanding amount due to me, it's been more than 120 days with no communication fron them. I escalated the matter, still no response. Escalated it again to their complaints system, however no response. Is Sars taking advantage since it's an entity endorsed by the government? They behave this way because they know they are untouchable? We will be forced to submit returns again yet they fail to deal with the returns from last year. This is pathetic.