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	GR No. 187485 2013-10-08	CIR v. SAN ROQUE POWER CORPORATION CARPIO, J.
The DOF-OSS itself alerted the BIR that LBRDI did not follow the 120+30 day periods. In BIR Ruling No. DA-489-03, Deputy Commissioner Jose Mario C. Buñag ruled that "a taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review." Deputy Commissioner Buñag, citing the 7 February 2002 decision of the Court of Appeals (CA) in Commissioner of Internal Revenue v. Hitachi Computer Products (Asia) Corporation[5] (Hitachi), stated that the claim for refund with the Commissioner could be pending simultaneously with a suit for refund filed before the CTA.