G.R. No. 180402 - COMMISSIONER OF INTERNAL REVENUE, VS. PILIPINAS SHELL PETROLEUM CORPORATION.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE, the Court hereby resolves to: (1) GRANT the original and supplemental motions for reconsideration filed by respondent Pilipinas Shell Petroleum Corporation; and (2) AFFIRM the Decision dated March 25, 2009 and Resolution dated June 24, 2009 of the Court of fax Appeals En Banc in CTA EB No. 415; and DIRECT petitioner Commissioner of Internal Revenue to refund or to issue a tax credit certificate to Pilipinas Shell Petroleum Corporation in the amount of P95,014,283.00 representing the excise taxes it paid on petroleum products sold to international carriers from October 2001 to June 2002. SO ORDERED.