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Magsaysay Lines, Inc., et al. vs CA, et al.

MAGSAYSAY LINES, INC., BALIWAG NAVIGATION, INC., FIM LIMITED OF THE MARDEN GROUP (HK), and NATIONAL DEVELOPMENT COMPANY, petitioners, vs. HON. COURT OF APPEALS, and THE COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. 111184 | 1996-08-12

PANGANIBAN, J.:


Did the respondent Court act correctly when it set aside its own Resolution dismissing a petition for review on certiorari which, according to the petitioners, had been filed "out of time" by the respondent Commissioner of Internal Revenue? Should the technical rules on reglementary periods for appeal be applied stringently as to deprive the Government of appeal from an adverse ruling on its cause of action involving a substantial tax refund?.

These questions are addressed by the Court in resolving the instant petition for certiorari and prohibition under Rule 65, seeking to annul the following Resolutions issued by the...