G.R. No. 182737 - SILICON PHILIPPINES, INC. (FORMERLY INTEL PHILIPPINES MANUFACTURING, INC.), VS. COMMISSIONER OF INTERNAL REVENUE.DECISION - Supreme Court E-Library

Ruling

WHEREFORE , this Court hereby SETS ASIDE the assailed Court of Tax Appeals En Banc Decision dated 18 January 2008 and Resolution dated 30 April 2008 in CTA EB No. 298; and the Court of Tax Appeals Second Division Decision dated 5 February 2007 and Resolution dated 29 June 2007 in CTA CaseNos. 6741, 6800 & 6841. The judicial claims filed by petitioner with the Court of Tax Appeals for the refund of the input value-added tax paid on imported capital goods for the 2 nd , 3 rd and 4 th quarters of 2001 are DISMISSED for lack of jurisdiction. SO ORDERED.