Penalty for unrefunded VAT during martial law

I am an entrepreneur and the tax office did not refund VAT to me on time, although I have already won a court case on this matter. However, tax authorities refer to martial law, as if it exempts them from paying penalties for delayed refunds. Is it true that martial law itself automatically exempts the state from the obligation to pay penalties, or do they still have to additionally prove that they could not make the refund due to force majeure?