Silkair (Singapore) Pte. Ltd. v CIR; G.R. No. 173594; 06 Feb 2008
FACTS:Petitioner on 19 December 2001 filed with the BIR a written application for the refund of excise taxes it claimed to have paid on its purchases of jet fuel from Petron Corporation from January to June 2000. As the BIR had not yet acted on its application as of 26 December 2001, petitioner filed a petition for review before the CTA, which denied the petition on the ground that as the excise tax was imposed on Petron Corporation as the manufacturer of petroleum products, any claim for refund should be filed by the latter. ISSUE(S):Whether or not petitioner may file…