G.R. No. 190021 - COMMISSIONER OF INTERNAL REVENUE, VS. BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR MINDANAO, INC..D E C I S I O N - Supreme Court E-Library

Ruling

Accordingly, the claim for refund/tax credit must be denied. WHEREFORE , the petition is GRANTED . The Decision dated August 13, 2009 and the Resolution dated October 22, 2009 of the Court of Tax Appeals (CTA) En Banc in CTA. EB No. 487 are hereby REVERSED and SET ASIDE. Respondent Burmeister and Wain Scandinavian Contractor Mindanao, Inc.'s judicial claim for refund or tax credit through its petition for review before the CTA is DENIED . SO ORDERED.