SDC’s claim, which dates back some four years, was for items the company had purchased and materials brought into the country for construction projects.

The government, according to reports, did not respond to the claim initially but, after being pressed, conducted audits and missed a three-month deadline to settle accounts.

The attorney general, on Thursday, presented to the Court of Appeal a Section 45 assessment document compiled by the Commissioner of Inland Revenue on February 6, 2012, under the Antigua & Barbuda Sales Tax Act, 2006. However, SDC does not accept that the document is a Section 45 assessment.

Simon said the document was hand-delivered to Director of SDC Barbara Streete on February 7.

“In that notice of assessment which included a number of documents, it was deemed that no funds were due to the appellant company (SDC),” Simon said.

Reports are that the Commissioner of Inland Revenue, acting under his authority, denied SDC’s excess refund and notified the company that it in fact owed the government $55,000.

Despite accepting the document, the Court of Appeal told the attorney general that it could not do anything at this stage.