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CARGILL PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

CARGILL PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 203774 | 2015-03-11

FIRST DIVISION
 
D E C I S I O N
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for review on certiorari[1] are the Decision[2] dated June 18, 2012 and the Resolution[3] dated September 27, 2012 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 779, which affirmed the Amended Decision[4] dated April 20, 2011 of the CTA Special First Division (CTA Division) in CTA Case Nos. 6714 and 7262, dismissing petitioner Cargill Philippines, Inc.’s (Cargill) claims for refund of unutilized input value-added tax (VAT) for being prematurely filed.
 
The Facts
 
Cargill is a domestic corporation duly organized and...