PETRON CORPORATION, PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT .
- G.R. Number: G.R. No. 255961
- Promulgated: 2023-03-20
- Ponente: HERNANDO, J.
Keywords
Rule 45 Rules of Court, Section 148(e) National Internal Revenue Code (NIRC) of 1997, Republic Act No. 9337, Section 229 NIRC of 1997, Republic Act No. 1125, Republic Act No. 9503, Strict Interpretation of Tax Laws, Ejusdem Generis, Tax Refund vs. Tax Exemption, Excise Tax on Alkylate Importation, Tax Refund, Petition for Review on Certiorari, Tax Credit Certificates, Double Taxation, Quasi-legislative function, Erroneously and Illegally Collected Taxes, Adjudication, Legislative Grace, Textual and Non-textual Support, Petition granted