This case has been cited 1 times or more.
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2013-09-11 |
VELASCO JR., J. |
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| But the state of things under the premises ought not to remain uncorrected. And the BIR cannot plausibly raise a valid objection for such approach. That bureau knew where it was coming from when it appealed, first before the CA then to this Court, the award of refund to FTC and the rationale underpinning the award. It cannot plausibly, in all good faith, seek refuge on the basis of slip on the formulation of the fallo of a decision to evade a duty. On the other hand, FTC has discharged its burden of establishing its entitlement to the tax refund in the total amount indicated in its underlying petitions for refund filed with the CTA. The successive favorable rulings of the tax court, the appellate court and finally this Court in G.R. Nos. 167274-75 say as much. Accordingly, the Court, in the higher interest of justice and orderly proceedings should make the corresponding clarification on the fallo of its July 21, 2008 Decision in G.R. Case Nos. 162274-75. It is an established rule that when the dispositive portion of a judgment, which has meanwhile become final and executory, contains a clerical error or an ambiguity arising from a inadvertent omission, such error or ambiguity may be clarified by reference to the body of the decision itself.[8] | |||||