FIRST DIVISION
D E C I S I O N
VILLARAMA, JR., J.:
Petitioner Commissioner of Internal Revenue appeals the Decision[1] dated March 25, 2009 and Resolution[2] dated June 24, 2009 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 415. The CTA dismissed the petition for review filed by petitioner assailing the CTA First Division’s Decision[3] dated April 25, 2008 and Resolution[4]dated July 10, 2008 which ordered petitioner to refund the excise taxes paid by respondent Pilipinas Shell Petroleum Corporation on petroleum products it...
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