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Philippine Airlines, Inc. (PAL) vs. Commissioner of Internal Revenue (CIR)

PHILIPPINE AIRLINES, INC., Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 198759 | 2013-07-01

SECOND DIVISION 

DECISION 
PERLAS-BERNABE, J.:

Before the Court is a petition for review on certiorari1 assailing the May 9, 2011 Decision2 and September 16, 2011 Resolution3 of the Court of Tax Appeals (CTA) En Bane in CTA EB Case No. 588 which denied petitioner Philippine Airlines, Inc.'s (PAL) claim for refund of the excise · taxes imposed on its purchase of petroleum products from Caltex Philippines, Inc. (Caltex). 

The Facts 

For the period July 24 to 28, 2004, Caltex sold 804,370 liters of imported Jet A-1 fuel to PAL for the latter's domestic operations.4 Consequently, on July 26,...