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Commissioner of Internal Revenue vs. Burmeister

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR MINDANAO, INC., RESPONDENT.

G.R. No. 190021 | 2014-10-22

FIRST DIVISION
 
D E C I S I O N

PERLAS-BERNABE, J.:

Assailed in this petition for review on certiorari1 are the Decision2 dated August 13, 2009 and the Resolutiondated October 22, 2009 of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 487 which affirmed the Decision4 dated September 17, 2008 and the Resolution5 dated April 13, 2009 of the CTA First Division in C.T.A. Case No. 6220 granting respondent Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (respondent) a refund of its unutilized input taxes attributable to zero-rated sales of services for the fourth quarter of taxable year 1998.

The...