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CIR vs. Pilipinas Shell Petroleum Corp.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent. Present: VELASCO, JR., J., Chairperson, PERALTA, PEREZ, REYES, and LEONEN, * JJ.

G.R. No. 180402 | 2016-02-10

THIRD DIVISION
DECISION

REYES, J.:

Assailed in the present Petition for Review on Certiorari1 under Rule 45 of the Rules of Court is the Decision2 dated July 13, 2007 rendered by the Court of Tax Appeals (CTA) en banc in CTA EB Case No. 279, which affirmed the Decision3 dated November 28, 2006 of the CTA Second Division in CTA Case No. 6554, ordering the refund or issuance of a tax credit certificate in favor of respondent  Pilipinas  Shell Petroleum Corporation (Pilipinas Shell) for the excise taxes it paid on petroleum products sold to international carriers. Petitioner Commissioner of Internal Revenue (CIR) also assailed the CTA...