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Philex Mining Corp vs CIR and CA

PHILEX MINING CORPORATION, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, AND THE COURT OF APPEALS, respondents.

G.R. No. 120324 | 1999-04-21

D E C I S I O N


QUISUMBING, J.:

This petition for certiorari pursuant to Rule 45 of the Rules of Court seeks to set aside the May 18, 1995 Decision1 [Penned by Associate Justice Cancio C. Garcia, with the concurrence of Associate Justices Arturo B. Buena and Eugenio S. Labitoria; Rollo, pp. 45-51.] of the Court of Appeals in CA-GR SP No. 34988, which affirmed the Decision of the Court of the Tax Appeals in CTA Case No. 3547. The Court of Tax Appeals disposed of the case as follows:

"WHEREFORE, the respondent, COMMISSIONER OF INTERNAL REVENUE is hereby ordered to REFUND in favor of petitioner, PHILEX MINING CORP., the sum of P16,747.36...