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Chevron vs. CIR [SEPARATE CONCURRING OPINION, VILLARAMA, JR., J.]

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

G.R. No. 210836 | 2015-09-01

 
SEPARATE CONCURRING OPINION


VILLARAMA, JR., J.:

With all due respect to my esteemed colleague, Justice Mariano C. Del Castillo, I disagree with his proposed abandonment of our ruling in Commissioner of Internal Revenue v. Pilipinas Shell Petroleum Corporation,[1] which reversed the earlier decision promulgated on April 25, 2012.

In its motion for reconsideration of the Resolution[2] denying the appeal from the Court of Tax Appeals (CTA) decision, petitioner argued that the rationale in Pilipinas Shell is applicable to this case involving a claim for refund of petroleum products sold to a tax-exempt entity...