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CC vs CIR 433 SCRA 577

CONTEX CORPORATION, Petitioner, versus HON. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 151135 | 2004-07-02

DECISION

QUISUMBING, J.:

For review is the Decision[1] dated September 3, 2001, of the Court of Appeals, in CA-G.R. SP No. 62823, which reversed and set aside the decision[2] dated October 13, 2000, of the Court of Tax Appeals (CTA). The CTA had ordered the Commissioner of Internal Revenue (CIR) to refund the sum of P683,061.90 to petitioner as erroneously paid input value-added tax (VAT) or in the alternative, to issue a tax credit certificate for said amount. Petitioner also assails the appellate court's Resolution,[3] dated December 19, 2001, denying the motion for reconsideration.

Petitioner is a domestic corporation engaged in the...