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CIR vs. Semirara Mining Corp.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SEMIRARA MINING CORPORATION, RESPONDENT.

G.R. No. 202922 | 2017-06-19

DECISION
 
CAGUIOA, J:
 
Before the Court is a petition for review on certiorari[1] under Rule 45 of the Rules of Court filed by petitioner Commissioner of Internal Revenue (CIR), assailing the Decision dated April 23, 2012[2] and Resolution dated July 26, 2012[3] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 793, which granted the claim of respondent Semirara Mining Corporation (SMC) for refund or issuance of tax credit of final value-added tax (VAT) it erroneously paid in connection with its sales of coal for the period covering July 1, 2006 to December 31, 2006.
 
Facts

SMC is a duly registered and existing domestic...