Title
Magsaysay Lines, Inc. vs. Court of Appeals
Case
G.R. No. 111184
Decision Date
Aug 12, 1996
Petitioners sought VAT refund for vessel sales; CTA ruled in their favor. CIR appealed, citing delays from power outages. SC upheld CA, allowing appeal despite technicalities, prioritizing substantial justice over procedural rules.
A
Standard 17 min
1.0x of typical case length

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