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Commissioner of Internal Revenue vs. Mirant Pagbilao Corporation (Formerly Southern Energy Quezon, Inc.)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus MIRANT[1] PAGBILAO CORPORATION (formerly SOUTHERN ENERGY QUEZON, INC.), Respondent.

G.R. No. 159593 | 2006-10-12

FIRST DIVISION
 
DECISION
 
CHICO-NAZARIO, J.:
 
Before this Court is a Petition for Review[2] under Rule 45 of the 1997 Rules of Civil Procedure assailing the Decision,[3] dated 30 July 2003, of the Court of Appeals in CA-G.R. SP No. 60783, which affirmed in toto the Decision,[4] dated 11 July 2000, of the Court of Tax Appeals (CTA) in CTA Case No. 5658. The CTA partially granted the claim of herein respondent Mirant Pagbilao Corporation (MPC) for the refund of the input Value Added Tax (VAT) on its purchase of capital goods and services for the period 1 April 1996 to 31 December 1996, and ordered herein petitioner Commissioner...