Commissioner of Internal Revenue v. Pilipinas Shell Petroleum Corp.

EIGHTH DIVISION[CA-G.R. SP NO. 77117. September 10, 2009.]COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. PILIPINAS SHELL PETROLEUM CORPORATION, respondent.DECISIONBALTAZAR-PADILLA, J p:Pending resolution of this case, Republic Act 9282 1 was enacted on March 22, 2004 making the decisions of the Court of Tax Appeals (CTA) no longer appealable to this Court but directly to the Supreme Court. However, considering that the present case took place at the time when Republic Act No. 1125, otherwise known as An Act Creating the Court of Tax Appeals, was still in effect, this Court was vested with jurisdiction over the present appeal. This is an appeal from the decision dated April 30, 2003 of the Court of Tax Appeals in CTA Case No. 6477 entitled "Pilipinas Shell Petroleum Corporation vs. Commissioner of Internal Revenue", 2 the dispositive part of which reads:"WHEREFORE, in view of the foregoing, the instant Petition for Review is hereby GRANTED. Accordingly, respondent is hereby ORDERED to REFUND or in the alternative ISSUE a TAX CREDIT CERTIFICATE in favor of the petitioner in the amount of P22,101,407.64...