SARS Complaint bad service

For the past 4 years i have been trying to get a refund from sars.At this time i gave a letter to sars to de register me as PAYE.They failed to do that which then incurred penalties.Then i received a refund of pension from an ex employer and sars took the whole amount.My tax consultant said that sars cannot refund me as they have no money which i find very hard to believe,I have been shoved from pillar to post for 4 years and still have no result.I have emailed SARS legal Alberton and Ombudsman with no reply Mr Miller 0828011732