Back

Hi-Lon Manufacturing, Inc., vs. COA

HI-LON MANUFACTURING, INC., PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 210669 | 2017-08-01

D E C I S I O N
 
PERALTA, J.:
 
This Petition for Certiorari under Rule 64, in relation to Rule 65 of the 1997 Rules of Civil Procedure, seeks to annul and set aside the Commission on Audit (COA) Decision No. 2011-003[1] dated January 20, 2011, which denied HI-LON Manufacturing, Inc.'s (HI-LON) petition for review, and affirmed with modification the Notice of Disallowance (ND) No. 2004-032 dated January 29, 2004 of COA's Legal and Adjudication Office-National Legal and Adjudication Section (LAO-N). The LAO-N disallowed the amount of P9,937,596.20, representing the difference between the partial payment of P10,461,338.00 by...