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Compania General De Tabacos de Filipinas vs CA and CIR

COMPANIA GENERAL DE TABACOS DE FILIPINAS, Petitioner, versus HON. COURT OF APPEALS and THE COMMISSIONER OF INTERNAL REVENUE, Respondents.

G.R. No. 147361 | 2004-03-23

D E C I S I O N

QUISUMBING, J.:

This petition for review on certiorari seeks to reverse the Decision,[1] dated October 16, 2000, of the Court of Appeals in CA-G.R. SP No. 48797, which set aside the Decision[2] of the Court of Tax Appeals (CTA), in CTA Case No. 5204. The tax court ordered the refund of specific taxes in the amount of P1,051,050 paid under protest by petitioner on the removal, transfer and sale of its stemmed leaf tobacco products to various cigar and cigarette manufacturers. Petitioner likewise assails the appellate court's Resolution[3] dated March 6, 2001 which denied the Motion for Reconsideration.

The facts, as...