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2015-09-01 |
BERSAMIN, J. |
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Before the Court is the Motion for Reconsideration filed by petitioner Chevron Philippines, Inc. (Chevron)[1] vis-a-vis the resolution promulgated on March 19, 2014,[2] whereby the Court's Second Division denied its petition for review on certiorari for failure to show any reversible error on the part of the Court of Tax Appeals (CTA) En Banc. The CTA En Banc had denied Chevron's claim for tax refund or tax credit for the excise taxes paid on its importation of petroleum products that it had sold to the Clark Development Corporation (CDC), an entity exempt from direct and indirect taxes. |