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CBK vs. Commissioner of Internal Revenue (CIR)

CBK POWER COMPANY LIMITED, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 198928 | 2014-12-18

D E C I S I O N
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for review on certiorari[1] are the Decision[2] dated July 20, 2011 and the Resolution[3]dated October 5, 2011 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 639, which reversed and set aside the Decision[4] dated February 6, 2009, the Amended Decision[5] dated February 8, 2010, and the Resolution[6] dated May 20, 2010 of the CTA Second Division in C.T.A. Case No. 7220 and dismissed the claim for refund of excess input value-added tax (VAT) of petitioner CBK Power Company Limited (CBK Power) for being prematurely...