This case has been cited 1 times or more.
|
2016-01-20 |
REYES, J. |
||||
| The doctrine laid down in San Roque was reiterated in subsequent cases. In CIR v. Aichi Forging Company of Asia, Inc.,[32] the Court cited the general rule that parties must observe the mandatory 120-day waiting period to give the CIR an opportunity to act on administrative claims; otherwise, their judicial claims are prematurely filed.[33] In Team Energy Corporation (formerly MPC) v. CIR,[34] the Court again emphasized the rule stating that "the 120-day period is crucial in filing an appeal with the CTA."[35] "[T]he 120-day period is mandatory and jurisdictional, and that the CTA does not acquire jurisdiction over a judicial claim that is filed before the expiration of the 120-day period."[36] | |||||