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Edmundo C. Sambeli Vs. Province Of Isabela, Et Al., 210 scra 80

EDMUNDO C. SAMBELI, doing business as ECS ENTERPRISES, petitioners, vs. PROVINCE OF ISABELA, PROVINCIAL TREASURER OF ISABELA and COMMISSION ON AUDIT, respondents.

G.R. No. 92279 | 1992-06-18

D E C I S I O N


PARAS, J.:

The instant petition seeks to annul and set aside the ruling of respondent Commission on Audit (COA) affirming the action respondent Provincial Auditor of Isabela which:

"(a) withheld the payment to petitioner of the amount of P380,400.10, representing the unpaid balance of the price of 300 units of wheelbarrow and 873 pieces of shovel;

"(b) required the refund of the amount of P195,893.10 representing the overpayment to petitioner for the same items." (p. 35, Rollo).

The pertinent background facts are uncontroverted.

On October 2, 1987, an agreement was entered into by and between the Province of Isabela and ECS...