G.R. No. 153176 - People vs. Garfin

Between February and March 2006, Pilipinas Shell Petroleum Corporation (PSPC) imported 28,578,673 liters of Jet A-1 fuel through its Tabangao, Batangas refinery and paid excise tax at ₱3.67 per liter, totaling ₱104,883,730.27.
In the same period, PSPC purchased 3,192,012 liters of Jet A-1 fuel from Chevron Philippines, Inc., which passed on its previously paid excise taxes as part of the purchase price.

From February 27 to April 9, 2006, PSPC sold 24,974,294 liters of Jet A-1 fuel to various international air carriers for consumption outside the Philippines.
On February 15, 2007, PSPC filed with the BIR a claim for refund or tax credit of ₱91,655,658.98, alleging the excise taxes paid on fuel sold to international carriers were erroneously or illegally collected.

February 15, 2008: PSPC filed a Petition for Review with the Court of Tax Appeals (CTA) Third Division (CTA Case No. 7731).
September 7, 2012: CTA Third Division denied PSPC’s claim, relying on this Court’s 2012 Pilipinas Shell decision that Section 135(a) does not grant exemption to the manufacturer/importer.
November 12, 2012: Motion for reconsideration denied; PSPC elevated to CTA En Banc (CTA EB No. 960).
September 9, 2013: CTA En Banc denied the petition; its February 3, 2014 Resolution likewise denied reconsideration.
February 19, 2014: This Court’s First Division issued the 2014 Pilipinas Shell Resolution, reversing the 2012 decision on identical facts.
April 3, 2014: PSPC filed the present petition before the Supreme Court.
September 12, 2014: PSPC invoked stare decisis, citing the 2014 Pilipinas Shell Resolution.
September 18, 2014: OSG/CIR filed Comment, arguing the 2014 Resolution inapplicable.
March 2, 2017: PSPC filed Reply, citing Chevron (2015) and related Third Division rulings.
January 5, 2021: Supreme Court En Banc accepted the case for final decision; June 15, 2021: opinion assigned.

Whether PSPC is entitled to a refund or tax credit of excise taxes it paid on imported and locally purchased Jet A-1 fuel subsequently sold to international air carriers between February 27 and April 9, 2006.