G.R. NO. 147295 - THE COMMISIONER OF INTERNAL REVENUE, VS. ACESITE (PHILIPPINES) HOTEL CORPORATION.

Ruling

Accordingly, the amounts of P21,413,026.78 and P8,739,865.24, representing the 10% EVAT on its sales of food and services and gross rentals, respectively from PAGCOR shall, as a matter of course, be refunded to the petitioner for having been inadvertently remitted to the respondent. Thus, taking into consideration the prescribed portion of Petitioners claim for refund of P98,743.40, and considering further the principle of solutio indebiti which requires the return of what has been delivered through mistake, Respondent must refund to the Petitioner the amount of P30,054,148.64 computed as follows: Total amount per claim 30,152,892.02 Less Prescribed amount (Exhs A, X, & X-20) January 1996 P 2,199.94 February 1996 26,205.04 March 1996 70,338.42 98,743.40 P30,054,148.64 vvvvvvvvvvvvv WHEREFORE, in view of all the foregoing, the instant Petition for Review is partially GRANTED. The Respondent is hereby ORDERED to REFUND to the petitioner the amount of THIRTY MILLION FIFTY FOUR THOUSAND ONE HUNDRED FORTY EIGHT PESOS AND SIXTY FOUR CENTAVOS (P30,054,148.64) immediately. SO ORDERED.