Implementing Rules and Regulations of R.A. 7042

FIRST DIVISION [C.T.A. CASE NO. 7867. March 18, 2011.] SEMIRARA MINING CORPORATION , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION FABON-VICTORINO , J p : After due consideration of the Motion for Reconsideration dated January 21, 2011 of respondent and the Opposition thereto by petitioner, the Court finds no cogent reason to modify the assailed Decision promulgated on January 04, 2011, granting petitioner's prayer for refund of final withholding value-added tax (VAT) on its sales of coal for January 2007, which the National Power Corporation (NPC) erroneously withheld and remitted to the Bureau of Internal Revenue (BIR). cSIADH The issues of submission of complete documents at the administrative level and the alleged repeal of P.D. No. 972 by R.A. No. 9337 have already been discussed at length by the Court in its judgment. Anent BIR Ruling No. 0006-2007, suffice it to say that it was not the basis in the grant of the relief sought, hence the Court sees no reason to delve on its validity any further. WHEREFORE, premises considered, the Motion for Reconsideration dated January 21, 2011, filed by respondent is hereby DENIED, for lack of merit. SO ORDERED. (SGD.) ESPERANZA R. FABON-VICTORINO Associate Justice Ernesto D. Acosta, P.J. and Erlinda P. Uy, J., concur.