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CDCP Mining Corporation vs. Commissioner of Internal Revenue, et al.

CDCP MINING CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE and THE COURT OF APPEALS, Respondents.

G.R. No. 122213 | 2005-07-28

SECOND DIVISION

D E C I S I O N 

Tinga, J.: 

This petition for review, concerning a claim for tax refund, assails a Decision rendered by the Court of Appeals Former First Division[1] dated 9 November 1994, which modified a Decision[2] dated 9 August 1994 of the Court of Tax Appeals (CTA). Significantly, the Court of Appeals' Decision was assailed in two separate petitions for review. The first, filed by Commissioner of Internal Revenue (Commissioner), was docketed as G.R. No. 122161, while the second, lodged by herein petitioner CDCP Mining Corporation (CDCP), was docketed as G.R. No. 122213. 

In a Decision[3] dated 1 February...