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Filinvest Devt. Corp. vs. Commissioner of Internal Revenue, et al 529 SCRA 605

FILINVEST DEVELOPMENT CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX APPEALS, Respondents.

G.R. No. 146941 | 2007-08-09

                                                   D E C I S I O N


NACHURA, J.:

 

Before us is a Petition for Review on Certiorari under Rule 45 of the Revised Rules of Civil Procedure filed by Filinvest Development Corporation (Filinvest) assailing the Decision[1] of the Court of Appeals (CA), dated August 18, 2000, and its Resolution[2] dated January 25, 2001 in CA-G.R. SP No. 56800. 
 
The case stems from the claim for refund, or in the alternative, the issuance of a tax credit certificate (TCC),...