On 22 July 2026 the Accra High Court (Commercial Division 3) awarded Servistar Minwax (WA) Limited a refund of GH¢79,651,132 for over‑payment of duties to the Ghana Revenue Authority (GRA). Henry Manly‑Spain, the company’s director, has since petitioned the GRA to disallow the payment, arguing that the true claim was only about GH¢8.95 million, rising to just over GH¢10 million with interest.
In a statement to Graphic Online, Mr Manly‑Spain said he had personally supplied documents to his lawyer that showed the claim was under GH¢9 million. He described accepting the larger amount as a “betrayal of my conscience, my business and the nation.”
The petition, dated 1 August, requests an independent investigation by the GRA, the Economic and Organised Crime Office and other bodies to confirm that the money truly belongs to the company. Mr Manly‑Spain also asked the GRA to refuse the payment of the excess amount.
He revealed that he was unaware the claim had ballooned to GH¢79.7 million until he saw the figure during court proceedings. He noted that the original claims comprised more than GH¢7 million for containers sold by the GRA and about GH¢940,000 in overpaid duties.
The court’s decision, presided over by Judge Doris Awuah Dabanka‑Bekoe, stemmed from garnishee proceedings that began on 20 July. The Bank of Ghana had argued that the GRA’s refund account could not be attached to satisfy a judgment debt. The court rejected that argument, directing the Bank to release the judgment amount from the refund account and pay it to the plaintiff.
Mr Manly‑Spain said he had tried to raise the discrepancy before judgment, but the judge declined to allow him to speak. He now feels “doing a great disservice” to the nation by accepting the large sum, citing the government’s need for funds for essential healthcare equipment.
The company’s petition remains pending while the GRA reviews the claim. The case highlights the complexities of tax refund proceedings and the importance of accurate claim amounts.
