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Philippine Scrappers Vs. The Auditor General 096 Phil 454

PHILIPPINE SCRAPPERS, INC., ONG CHI & CO., and PHILIP MONFORT, petitioners, vs. THE AUDITOR GENERAL, respondent.

G.R. No. L-5670 | 1955-01-31

D E C I S I O N


BAUTISTA ANGELO, J.:

This is a petition for review of the decision of the Auditor General rendered on March 21, 1952, denying the claim of petitioners for the refund of the royalty fees paid by them to the Sugar Quota Office in the amount of P4,950, P205,675.55, and P38,009.30, respectively.

On July 2, 1946, Congress enacted Commonwealth Act No. 278 making it unlawful for any person, association or corporation to export to any destination agricultural or industrial products, merchandise, articles, materials and supplies without a permit from the President of the Philippines. Section 2 of this Act confers upon the...