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MINDANAO II GEOTHERMAL PARTNERSHIP, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

MINDANAO II GEOTHERMAL PARTNERSHIP, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 204745 | 2014-12-08

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 July 5, 2012 and the Resolutiondated November 29, 2012 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 750, which affirmed the Resolutions dated January 20, 20114 and March 15, 20115 of the CTA Second Division (CTA Division) in CTA Case Nos. 8082 and 8106 dismissing the claim for refund of excess input value-added tax (VAT) of petitioner Mindanao II Geothermal Partnership (petitioner) in CTA Case No. 8082 for being prematurely filed.

The Facts
 
Petitioner, a partnership duly...