This case has been cited 1 times or more.
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2005-04-28 |
PANGANIBAN, J. |
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| Verily, "the officers of the Bureau of Internal Revenue should receive the support of the courts when these officers attempt to perform in a conscientious and lawful manner the duties imposed upon them by law."[43] Only after it is shown that "if something is received when there is no right to demand it, and it was duly delivered through mistake, the obligation to return it arises."[44] | |||||