Source: http://lawlibrary.chanrobles.com/index.php?option=com_content&view=article&id=83802:56565&catid=1579&Itemid=566
Timestamp: 2019-04-25 02:04:05+00:00

Document:
This is a Petition for Review on Certiorari1 under Rule 45 of the 1997 Rules of Civil Procedure filed by CBK Power Company Limited (petitioner). The Petition assails the Decision2 dated 27 June 2011 and Resolution3 dated 16 September 2011 of the Court of Tax Appeals En Banc (CTA En Banc) in C.T.A. EB Nos. 658 and 659. The assailed Decision and Resolution reversed and set aside the Decision4 dated 3 March 2010 and Resolution5 dated 6 July 2010 rendered by the CTA Special Second Division in C.T.A. Case No. 7621, which partly granted the claim of petitioner for the issuance of a tax credit certificate representing the latter’s alleged unutilized input taxes on local purchases of goods and services attributable to effectively zero-rated sales to National Power Corporation (NPC) for the second and third quarters of 2005.
After trial on the merits, the CTA Special Second Division rendered a Decision on 3 March 2010.
Although the ponente in this case expressed a different view on the mandatory application of the 120+30 day period as prescribed in Section 112, with the finality of the Court’s pronouncement on the consolidated tax cases Commissioner of Internal Revenue v. San Roque Power Corporation, Taganito Mining Corporation v. Commissioner of Internal Revenue, and Philex Mining Corporation v. Commissioner of Internal Revenue 14 (hereby collectively referred as San Roque), we are constrained to apply the dispositions therein to the facts herein which are similar.
As this Court enunciated in San Roque, petitioner cannot rely on Atlas either, since the latter case was promulgated only on 8 June 2007. Moreover, the doctrine in Atlas which reckons the two-year period from the date of filing of the return and payment of the tax, does not interpret - expressly or impliedly - the 120+30 day periods.20 Simply stated, Atlas referred only to the reckoning of the prescriptive period for filing an administrative claim.
Finally, equity, which has been aptly described as “a justice outside legality,” is applied only in the absence of, and never against, statutory law or judicial rules of procedure.25 Section 112 is a positive rule that should preempt and prevail over all abstract arguments based only on equity.
2 Id. at 11-36; penned by Associate Justice Caesar A. Casanova and concurred in by Presiding Justice Ernesto D. Acosta, Associate Justices Juanito C. Castañeda Jr., Erlinda P. Uy and Olga Palanca-Enriquez, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Amelia Contangco-Manalastas with Associate Justice Lovell R. Bautista dissenting.
4 Id. at 63-83; penned by Associate Justice Erlinda P. Uy and concurred in by Associate Justices Juanito C. Castañeda Jr. and Olga Palanca-Enriquez.
11Supra note 6, at 116-117.
21Siga-an v. Villanueva, G.R. No. 173227, 20 January 2009, 576 SCRA 696, 708.
23BPI v. Sarmiento, 519 Phil. 247, 256 (2006).
25Mendiola v. Court of Appeals, 327Phil. 1156, 1166 (1996), citing Causapin v. Court of Appeals, 233 SCRA 615, 625 (1994).
26Commissioner of Internal Revenue v. Bank of the Philippine Islands, G.R. No. 178490, 7 July 2009, 592 SCRA 219, 235; Commissioner of Internal Revenue v. Rio Tuba Nickel Mining Corp., G.R. Nos. 83583-84, 25 March 1992, 207 SCRA 549, 552; La Carlota Sugar Central v. Jimenez, 112 Phil. 232, 235 (1961).

References: v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.