Sundays River Citrus Company (Pty) Ltd, a company operating on co‑operative principles, applied for and was approved under the Manufacturing Competitiveness Enhancement Programme (MCEP), a Department of Trade and Industry incentive scheme aimed at promoting enterprise competitiveness and job creation. The grant payable under the MCEP is calculated as a percentage of a beneficiary’s Manufacturing Value Added (MVA). The respondent submitted a claim for payment, but after significant delay the Department calculated the grant at R1 820 748 using the annual financial statements (AFS) method. The respondent disputed this calculation, contending that due to its pooled, co‑operative business model, the correct and more accurate method to calculate MVA was the ‘pool account method’, which takes into account pooled turnover and costs on behalf of participating farmers. After negotiations failed, the respondent instituted review proceedings under PAJA. The Department conceded that its decision on the grant amount was reviewable, leaving only the appropriate remedial order in dispute. The High Court reviewed and set aside the decision and ordered the Department to recalculate the grant using the pool account method. The Minister appealed only against the remedial order directing use of that method.