In a 19-page decision on Nov. 24 and made public on Nov. 29, the CTA full court said its first division had jurisdiction to review the actions of a district collector of the Bureau of Customs.
The automotive firm filed its claim on Jan. 28, 2016, more than four years after the district collector failed to act on its previous claim for refund. In March 2011, the firm filed a claim for a refund worth P231.66 million of its overpaid VAT and customs duties.
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