CTA Case No. 3560 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TRX RPPERLS OOEZON CITY LEPANTO CONSOLIDATED MINING C.T.A. CASE NOS.3560, 3902 and 3939 COMPANY~ INC.~ Petitioner, DOMMISSIONER OF INTERNAL REVENUE, Respondent. H- - - - DECISION Presented before Os are three (3) consolidated cases of petition for review involving claiMs for partial taM refund� filed pursuant to Section 5 of Republic Ret No. 1435 in the aggr�egate aMount of allegedly representing 25~ of the specific taxes actually paid on the refined and Manufactured Mineral oils, fuel and diesel fuel oils, hereinafter collectively referred to as "oil products" which petitioner utilized in its Mining operations. Th~ facts are undisputed. Petitioner is a corporation organized and eMisting under the laws of the Republic of the Philippines. It is

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 2- a d1.1ly licensed mining fir� with a Mining License into with the of Nat1.wal now J~enal'lted, the Depa�~t ment of Environ1111ent. and Natural Resources. During the period fro~ August 1980 to January 1984, petitioner purchased from various oil companies oil products, the prices of which included the applicable and prevailing amount of specific taMes imposed under the National Internal Revenue Code, TaM Code for brevity, of 1977, as a�ended respectively on several occasions. Relying on the provisions of Section 5 of R. A. No.1435 which allows a 25~ partial refund of the specific taMes paid on the subject. oil products enumerated under Sections 1 and 2 thereof-;� and on the en bane decision of the Honorable Supreme Court in Insular Lu�ber Co. vs. of TaM Appeals <G. R. No. L-31057, 29 May 1981) allegedly granting a partial specific taMes actually paid by the clai�ant, without qualifications or li�itations, petitioner filed with respondent wt~itten clai�s for refund, as follows: CTA Casr No. 3560 390Z 3'939 Dalr fiJrd Hith BJR Novrabrr 9, 1982 Frbruary J8, 1985 "-'Y 22, 1985 Prriod tovrrrd Jimuary, 1979 h tlay, J!JSZ to Junr, 1983 to Junr, J982 Junr, 1983 January, 1984 laount invohrd PJ, JJ(I, 172.06 PZ, OZJ, 453.31 PJ,357,078.09 14ol

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 3- Petit i onet~ anchored its claims based on the increased rates imposed on the above specific taxes,as provided under Sections 153 and 156 of the Tax Code of 1977 which, in turn, amended Sections 142 and 145 of the Tax Code of 1939. The latter sections were priorly specifically a111ended by Sections 1 and 2, t~espect i vel y, of R. A. No. l435, before the a111end111ent introduced by the Tax Code of 1977. With the continued inaction of the respondent on the howevet~, and considering that the two-yeat"' prescriptive period for refund was about to expire as provided under Section 230 of the Tax Code, petit i onet"' moved to toll the running of such period. Hence, these appeals~ Petitioner consistently reasserts in the instant appeals its prior stance before the Bureau of lntet"'nal Revenue <BIR>, with new prayers for the respondent to pay i nt et~est on the sum cl ai 111ed at the t"'atP of 20" pet"' ann\tlll, and for thP salliE" to likPwisP pay thP costs of thP suit. Later Pvents revpal that whilE" the casPs at bar were pPnding bPfOt"'E" this CoJ.wt, then rPspondent, Acting Co111111issionPr Ruben B. AnchPta, rendered his decisions, one, dated March 21, 1984, and the other two, dated June 7, 1985, on herein separate claims of the petitionPr by 14o2

DECISION C.T.A. CASE N0.3560,3902 and 3'93'9 - 4- denying each one of them on the basis of P.O. Nos. 231, 426 and 711. The for�er Commissioner stated his reasons, consequently: It appears that your claim is principally anchored on the provisions of Republic Act No.1435, Section 5 of which authorizes the refund of 25~ of the specific tax paid on petroleum products if used in mining or logging. Said provision should, however, be read in conjunction with the provision of Section 4 of that law. It is our view that in order to avail of the benefits of partial tax refund mentioned in said Act, there must also be a municipal or city ordinance which imposes an additional tax of not exceeding 25~ of the regular specific tax levied under Sections 142 and 145 of the Tax Code. In othet~ words, refund will arise only after the enactment of the required ordinance levying the additional tax and subsequent payment thereof. In fine, it is no longer the national tax that is being refunded but only the 25~ local additional tax. With the issuan~� however, of Presidential Decrees Nos.231 and 426 dated June 28, 1973 and Mat~ch 30, 1974, respectively, cities and municipalities can no longer levy any additional tax on articles subject to the specific tax. Consequently, and as the refund sought entirely depends on the exercise of such power, partial refund of specific tax payments on the petroleum products used in logging or mining can no longer be auJ;horized. Furthermore, Presidential Decree No.711 which took effect on July l, 1975 abolished all special and fiduciary funds. Since Republic Act No.1435 was passed by Congress precisely to provide the means of increasing the Highway Special Fund, said Decree has in effect repealed said Act; hence, the same can no longer be involved as the basis for instituting claims for refund of alleged overpaid specific tax. 1400

DECISION C. T. A. CASE NO. 3560, 3902 and 3939 - 5- In his individual answe>,~., re>sponde>nt E'~pande>d his le>gal by unifo�~mly i nt E'J~pos i ng, othe>rs, that the> Ta~ Code> of 1977 promulgate>d unde>r P.O. Nos.1158 and 1158-A re>pe>ale>d Se>ction 5 of R.A. No.1435; that Se>ctions 142 and 145 of the> Ta~ Code> of 1939, as ame>nde>d by Se>ctions 1 and 2 of R. A. Se>ctions 153 and 156 of the> Ta~ Code> of 1977, without the> .~E' e>nact me>nt of Se>ction 5 of R.A. No. 1435, supra, thus .~t?sulting in the latter's rt?pt?al pursuant to Section 346 on the> ge>ne>ral re>pe>aling clause> of and Ta~ Code> of 1977 itse>lf, and that, granting that Se>ction 5 of R.A. No.1455 is still in pffe>ct, the> partial ta~ re>fund unde>r Se>ction 5 of Re>publ ic Act No. 1435 t~E'fE't~s ~ to the> spe>ci fie ta~ paid by miner's and forest concessionaires on oil pr�oduct s limited to fuel 0 i 1' com~ercially known as diesel fuel oil, and other similar oils having more or less the same generating power, and not to gasoline, kerosene, oils and lubricants. In addition, respondent contends that petitioner's right to file judicial action for refund of claims occuring before December 22, 1980 in CTA Case No.3560; be>fore> Fe>bruary 27, 1983 in CTA Case> No.3902; and before> January 14, 1983 in CTA Case No.3939 has alr~eady 140~

DECISION C.T.A. CASE N0.35G0,3902 and 3939 - G- prescribed, as herein cases were instituted more than two (2) years fro~ said anterior dates. Meanwhile, on different dates spanning almost two years 14, 1985, 1o, 1983 up to petitioner was granted resetting of CTA Case No.35GO, without objection on the part of respondent, as the case was being administratively settled at the BIR. On May 15, 1985, heat~i ng on the aforesaid case resumed with the counsel for respondent having manifested that he admits the genuineness and due execution of petit i onet~' s documents which have all passed the hands of BIR exam i net~s. Much this Co\lrt granted counsel for petitioner's request for ~he consolidation of the instant three (3) cases, without objection on the pat~t of counsel for respondent. that petit i one�~ in evidence the following documents, among others, in suppol~t of its claims, to wit: 1J Various leases or assignments of mining claims; 2> Various invoices, cash vouchers and t~ece ipt s covering purchases by petitioner dm~i ng the period 1979 through 1985; 3) Lists of monthly consumption of fuel oil by petitioner for the period 1979 through 1985; 14t>0

DECISION C.T.A. CASE N0.35G0,3902 and 3939 - 7- 4> Lists of machinery and equipment using diesel or bunker oil; 5> Certifications issued by Pilipinas Shell Petroleum Corporation and Petrophil Corporation showing that the specific tax on fuel oil sold and delivered by them to the petitioner for the period August 1980 through October 1984 has been paid in full to the BIR; GJ Letters showing that petitioner filed with BIR claims for refund of 25~ of specific tax paid on various oil products used during the period January 1979 through January 1984; 7> BIR letters denying petitioner's claims; and 8> Affidavits of at least four (4) disinterested persons attesting to the fact that fuel oils purchased by petitioner were actually used in its mining operations during May 1982 through June 1983; June 1983 through January 1984. From the original position taken by respondent at the time of the commencement of these cases up to the filing of her memorandu� on August 16, 1995, supervening events have ensued and convinced respondent to alter her near total opposition to the claims sought for by the petitioner. This change was brought about by the resolution and decision of the High Court in the cases of Commissioner of Internal Revenue vs. Rio Tuba Nickel Mining Corporation, 207 SCRA 549, and Commissioner of Internal Revenue vs. Atlas Mining and Development Corporation, 232 SCRA 321, both of which declared that the claims for refund covering specific taxes paid on the

DECISION C.T.A. CASE N0.35607 3902 and 3939 - 8- products before 1985 "should be granted the refund based on the rates specified by Sections 1 and 2 of R.A. No.l435 and not on the increased rates under Sections 153 and 156 of the Tax Code of 1977, provided the claims are not yet barred by presct~i pt ion." Thus, in her memorandum, respondent now argues that is no dispute on petitioner's entitlement to the refund of 25~ of the specific taxes it paid on the manufactured oils used in its mining operators as provided for in Section 5 of R.A. No.1435. <Me�orandum for the Respondent, p.3) Despite the aforequoted opinion of the Honorable Supreme Court, however, petitioner assiduously assails its wisdom and applicability to herein appeals by invoking constitutional� precepts in justifying its entitlement to the increased rates actually paid by it in its �ining operations. Petitioner insists that the abovecited resolution and decision of the High Tribunal decided by its Third Division and First Division respectively, cannot be made to supersede or ovet~t urn the en bane decision of the sa�e Court in Insular Lumber Co. vs. Court of Tax Appeals granting partial t~efund without qualifications or limitations. It cites At~ticle VIII, Section 4<3> of the 1987 Constitution which states the proviso that no

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 9- doctrine or principle of law laid down by the Court in a decision rendered en bane or in division may be modified ot~ �~eversed eHcept by the Cotwt sitting en bane The issues to be threshed out thus center on: a) Whether or not petitioner is legally entitled to the 25~ refund of specific ta:Hes it actually paid on the oil products used in its mining operations based on the increased rates; b> Whether or not respondent can be made liable to pay interest on petitioner's claims for refund and to pay the costs of the suit in the event she loses in these cases; and c> Whethet~ or not have prescribed under Section 230 of the TaH Code. issue, we find the contentions of petitioner utterly devoid of merit. The Honorable Court of Appeals in resolving a similar, if not the same factual and legal milieu of the cases at bar held in the case of Curuan Timber Commissioner of Internal Revenue and Court of TaH Appeals, CA-G.R. SP No.35522, Apt~ i 1 4., 1 995, the following profound and eHhaustive pronouncement: "We resolve to deny this petition. A review of the law and the jurisprudence cited by the petitioner does 1400

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 10 not support its arguments that it is entitled to a refund based on the amounts it has paid under R.A. 1435. Before ruling on this issue, we shall briefly summarize the provisions of and the developments in the law relevant to this case. R.A.1435 increased the specific tax rates imposed on manufactured oils as a means to increase the Special Highway Fund. However, Section 5 of this Act granted to miners and forest concessionaires a refund privilege equivalent to 25~ of the specific tax paid on manufactured oils used by them in the operations. This relief was allowed because the trucks and vehicles of these concessionaires seldom use the highways in their operations. P.D.711 abolished all special and fiduciary funds and provided that all the funds that accrued to these special funds shall be channeled to the General Fund. Notwithst~nding this abolition, the Highway Special Fund to which the subject specific taxes paid accrue, existed for ten more years or up to 1985. It was only in 1986 that the taxes were channeled to the General Fund. The partial tax refund privilege enjoyed by miners and forest concessionaires, thus, continued up to 1985. Meanwhile, the amount of specific tax imposed were later increased under Sections 153 and 156 of the National Internal Revenue Code df 1977. Notwithstanding the increased rates, the Supreme Court has ruled that the amount of the refund due is to be computed based on the amount of taxes deemed paid under RA 1435. This is because the subsequent law does not specifically provide for a refund to mining and lumber companies of specific taxes paid on manufactured oils <Commissioner of Internal Revenue vs. Rio Tuba Nickel Mining Co~poration, 207 SCRA 549 and Resolution, 15 June 1992; Commissioner of Internal Revenue vs. Atlas Mining and Development Corporation, 232 SCRA 321>. It was this ruling by the Supreme Court which the respondent court applied in arriving at the decision assailed in this petition. On the other hand, the petitioner argues that the applicable ruling is that pronounced by the Supreme Court en bane in the case of Insular Lumber Company vs. Court 14oJ

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 11 - of Ta~ Appeal~ (104 SCRA 710>. It �aintain~ that this case laid down the rule that the amount of the refund due is without limitations or qualifications. The petitioner also relies on the ruling in Co��issioner of Internal Revenue vs. Atlas Consolidated Mining and DevelopMent Col~poration, et. al. <G.R. 93631, Resolution, 12 November 1990> where the Supreme Court allowed the refund claimed without any limitation. <The latter shall be referred to as the 1990 Atlas case>. A review of these cases, however, shows that the reliance in them by the petitioner is misplaced. Its interpretation of the ruling in these two cited cases is not entirely accurate. In the Insular case, what the Supre�e Court ruled is that the partial refund to which forest concessionaires and miners are entitled is not subject to the five-year limitation set on the partial refund privilege granted to the agriculture and aviation sectors. The limitation <or absence of it> referred to, therefore, is the limitation as to the period covet~ed by the t a~ t~efund pri vi 1 ege. It does not refer to the rate or basis on which the ta~ refund is to be computed <104: SCRA 710, 718=719). It is important to note that the refund claimed in the Insular case is for specific ta~es paid for the year 1963. RA 1435 was theTi��the prevai 1 i ng 1 aw. Thus, the issue of whether increases in ta~ rates shall be considered in determining the amount of the ta~ refund or whether the rates should continue to be that set in RA 1435 did not arise in that case at all. The Supreme Court then could not have passed upon this issue, and cot~ollat~y to that, its decision could not be interpreted as a pronouncement that the computation of the ta~ refund should take into consideration increases in the amount of ta~ set by subsequent legislations. Neither does the 1990 Atlas case support the argument of the petitioner. The only issue in that case is whether or not Atlas is entitled to the�25~ partial ta~ refund under RA 1435 of the specific ta~es it paid for its e~tra gasoline and diesel fuel purchases for the years 1976 to 1978. It will be noted that Atlas specifically invoked the provisions of RA 1435 in claiming for the refund. Although the Supreme Court did not set any limitation or qualification as to the amount of the refund adjudged to be due to Atlas in that case, 1480

DECISION C.T.A. CASE N0.35G0,3902 and 3939 12 - it also did not maJ.ce any pronouncement that � the computation of the ta>< J~efund should taJ.ce into cons i deJ"'at ion increases in ta>e rates in subsequent legislations. A reading of the resolution shows that this iss1..1e was not one of those discussed and taJ.cen into consideration by the Supreme Court in arriving at its decision. The following statements by the Supreme Court in the 1990 Atlas case which is relied upon by the Petitioner to support its argument on the meaning of the ruling in this case should be taJ.cen in its proper conte>et: The Court sees no inconsistency between the increase in specific ta>e rates and the retention of the refund privilege. In fact. with the increased specific tax rates. the grant of partial refund to mining and lumber concessionaires is �ade more imperative considering that they seldom use the highways, the construction of which are financed by specific ta>ees <G.R. 93&31, Resolution,12 November 1990, p.4, underscoring supplied). Such statements were meant only to e�phasize that Atlas was entitled to a refund and to refute the argu�ent of the Commissioner of� Internal Revenue that the provision in RA 1435 granting the refund has already been repealed as evidenced by the increase in ta>< rates. It did not however say that the new increased rates are the bases for computing the amount of ta>< refund. A more careful reading of the decision in the Insular case and the resolution in the 1990 Atlas case should have made these things quite clear. There should not have been any cause for confusion as to the �eaning of these rulings of the Supreme Court. A review of the applicable jurisprudence shows that it was only in the case of Commissioner of Internal Revenue vs. Rio Tuba NicJ.cel Mining Corporation <207 SCRA 549) that the Supreme Court first squarely addressed the issue of what rate should be applied in computing the ta>e refund. It is not correct, therefore, For the petitioner to argue that the then Third Division of the Supreme Court which handed the ruling in Rio Tuba overturned a doctrine laid down by the Court en bane in the Insular

DECISION C.T.A. CASE N0.35607 3902 and 3939 - 13 - case. The Supreme Court, whether en bane or acting through a division or whether in the Insular case or in any other case, has not ruled that the computation of the tax refund should take into account increases in specific tax rates mandated in subsequent laws. It has consistently held that the rate should be that deemed paid by the taxpayer under current law. In fact 7 in 1994 the Supreme Court handed the same ruling in Commissioner of Internal Revenue vs.Atlas Mining and Development Corporation <232 SCRA 321>. <The latter shall be referred to ~s the 1994 Atlas case). The petitioner further argues that the law (i.e. Section 5, RA 1435> expressly states that the basis for the computation of the refund shall be 25~ of the specific tax paid thereon. According to the petitioner, "(tJhe language of the law is simple, plain and clear. No qualification or interpretation by the respondent Court of Tax Appeals or by the Supreme Court is necessary to give effect thereto <Petition, p.24; Rollo, p.30J. The petitioner also argues that it is inequitable, arbitrary and oppressive to use the rates deemed paid in RA 1435 as basis for computing the tax refund when the rates actually paid by i~ are the increased rates set in the current tax law. The Supreme Court has spoken, however, when it categorically ruled in the Rio Tuba case and in the 1994 Atlas case that the basis of the refund is the amo'-1nt deemed paid under RA 1435. The following ruling of the Supreme Court in the Rio Tuba case is clear. The specific taxes on oils which Rio Tuba paid for the aforesaid period were no longer based on the rates specified by Sections 1 and 2 of R.A. No.1435 but on the increased rates mandated under Sections 153 and 156 of the National Internal Revenue Code of 1977. We note, however, that the latter law does not specifically provide for a refund to these mining and lumber companies of specific taxes paid on manufactured and diesel fuel 0 i 1 s. 14J~

DECISION C.T.A. CASE N0.3560,3902 and 3939 - lit - ln Insular Lumber Co., v. Co~wt of Ta)( Appeals, <104 SCRA 710 [1981J>, the Court held that the authorized partial refund under section 5 of RA No.1435 partakes of the nature of a ta)( e)(emption and therefore cannot be allowed unless granted in the most e)(plicit and categorical language. Since the grantof refund privileges must be strictly construed against the ta)(payer, the basis for the refYnd shall be the amoynts deemed paid under Sections 1 and 2 of RA No.1435 <207 SCRA 552-553, underscoring supplied). It is not for this Court to review the accyracy or wisdom of this interpretation of the law by the Supreme Coyrt. We can do no less than to apply such interpretation in resolving similar issYes brought to us for consideration. Thus, in Davao Gulf Lumber Corporation vs. Commissioner of Internal Revenue and the Court of Tax Appeals, this Court, through the thirteenth Division and in a decision penned by Justice Gonzaga- Reyes, handed the same ruling and upheld the decision of the Court of Tax Appeals to base the refund claimed on the rates deemed paid in RA 1435 <CA-G.R. SP No.34581, 26 September 1994). It is tt~ue, as the petitionet~ points out, that Section 5, RA 1435 provided that the refund is 25~ of the specific ta)( paid thereon without specifying the applicable rate. But, contrary to the argument of the petitioner, this provision should be understood to refer to the tax paid in accordance with the �provisions of the same law. Had the legislators intended that some other rate apply or that increases set by subsequent legislations be taken into account, a proviso *or qualification to that effect , either in RA 1435 or in other laws, shot.Ald have been legislated. It will be stressed that the only legal bases for the tax refund privilege of the petitioner is Section 5, RA 1435. No similar privilege is granted in other laws. Necessarily, therefore, the terms and conditions attending the privilege, including the basis for computing the refund, should be that established in the sa~ae law.

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 15 - As the Supreme Court explained in its 15 June 1982 Resolution on the motion for clarification in the Rio Tuba case; All the Sections of RA 1435 must be read as a whole. In the absence of any express provision of law, the refund privilege granted to miners and forest concessionaires in Section 5 must be construed as based on the specific tax rates provided in Section 1. It beat~s repeating that, in the intet~pretation of tax laws, exemptions at~e not favored and are construed strictly against the taxpayer. The grant of exe�ption must be expressed in terms "too plain to be ~~tistaken and too categorical to be misinterpreted" <Commissioner of Internal Revenue vs. P.J. Kiener Co. Ltd., 65 SCRA 142, 152-153). If not expressly mentioned in the 1aw, it m\.lst be at 1 east within its purview by clear legislative intent <Commissionet~ of Customs vs. Phil. Acetylene Company, 39 SCRA 70, 74>." The above decision of the Honorable Court of Appeals was eventually affirmed in toto by the High Court in a Resolution, dated June 21 1995, G. R. 119793. <Memot~andum fot~ the Respondent, p. 10) As regards the second issue, the govet~nment, as represented by the respondent, cannot be made to pay interest on the amount to be refunded in the absence of a provision clearly or expressly directing or authot~izing such payment of i nt et~est. <Collector of

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 16 - Internal Revenue vs. St. Paul's Hospital of Iloilo, G. R. No. L-12127, May 25, 1959, 105 Phil. 1319> "It is we 11 settled both in principle and authority that interest is not to be awarded against a sovereign government ���� unless its consent has been manifested by an Act of its legislature or by a lawful contract of its executive officers. If there be doubt upon the subject, that doubt 1111ust be ,~esolved in favor of the state." <Sarasola vs. Trinidad~ 40 Phil. 259> With respect to the payment of the costs of the suit, petitioner somehow mistakenly failed to recollect the ct~ystal clear provision of Section 1 of Rule 142 of the Rt,.tles of Com~t which pt.. ovides, to quote: "Section 1. Costs ot~dinarily follow results of suit.-x x x x No costs shall be allowed against the Republic of the Philippines unless otherwise provided by law." It must be observed .~eadily that respondent represents the BIR, an agency under the structure of the government of the Republic of the Philippines. A suit against it is in effect a suit against the Republic of the Philippines.

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 17 - Our jurisprudpncP would show that in thP casP of CollPctor of JntPrnal RPvPnuP vs. ConvPntion of Phil. Baptist ChurchPs and thP Court of Tax AppPals, 2 SCRA 10, thP High Court had thP occasion to rPitPratP thP abovp rulP that costs of suit cannot CollPctor of Intprnal RPvPnUP. On thP last issuP, pPtitionPr has a pPriod of two yPars fro� thP datP of paymPnt of thP tax liability within which to filP a judicial claim for rPfund bPforP this Court as providPd undPr 5Pction 230 (formPrly SPction 292) of thP Tax CodP. The manner of payment of the specific taxes involved herein was that prPscribed undPr Section 135 of the Tax CodP of 1977, and insofar as pertinPnt providps "that specific taxes on locally manufacturPd petroleum products levied under Sections 153, 155 and 156 of this title, except lubricating oil and grPasP shall be paid within fiftePn (15) days from the date of removal thPreof fro� the pl acp of prod'-1ct ion. " ConsPquent 1 y, wP havP includPd claims falling within thP 15-day pPriod, thP last day considPred as the start of thP abovPstatPd two-yPar prescriptive period, as part of the allowable claims. (Aras-Asan Timber Co., Inc. vs. CIR, CTA Case No. 3524) 1 4'l 1~ ..-ou V

DECISION C. T. A. CASE NO. 3560, 3902 and 3939 - 18 - Evidence submitted by petitioner disclose the fact that the corresponding specific taxes on the oil products sold and delivered by its two �ain suppliers, Pilipinas Shell Petroleu� Corporation and Petrophil Corporation, during the years 1979 to 1984, have been paid in full to the BIR. <Exhibits "J", "K", "K-2", "P", "P-1", "P-2" and "P-3") We note also that the periods covered by the clai�s, p. 3 supra, ovet~ 1ap with each othet~. CTA Case No.35&0 which covers up to June, 1982 overlaps with CTA Case No.3902 which st~rts from May, 1982. On the other hand, the latter case which extends up to June, 1983 spreads over to CTA Case No. 3939 which begins from same date of June, 1983. ln the computation, thus, we disregarded the �onth of May and June, 1982 for CTA Case No.35&0, and the month of June, 1983 for CTA Case No. 3939. Applying the two-year prescriptive period �andated by the Tax Code, we find the submitted claims listed hereunder as either already prescribed, excluded for being outside the period of judicial claim or still in good standing reckoned from their date of payment up to their date of filing before this Court, namely:

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 19 - CTA Case No. 3560 December 22, 1982 Date filed with CTA - August 1980 up to June, 1982 Pel~i od covered December 23, 1980 up to Two-year pet~ i od December 22, 1982 Claims prescribed - August 1980 up to Dece�ber 22, 1980( Exhs. B-502 up to B- Claims standing 724, B-72&, C-2&3 up to C-508, C-517, C-518, C-23 up to C- Claims excluded 529, D-268 up to D-371) December 23, 1980 up to June, 1982 (May and June, 1983 disregarded due to overlapping, supra) January 1, 1980 up to July 31, 1980( Exhs. B-2 up to B-501, C-2 up to C-262 and DD-2 up to D-267> CTA Case No. 3902 Date filed with CTA - February 27, 1985 Period covered - May, 1982 up to J1..me, 1983 Two-year period - February 28, 1983 up to Febl~uary 27, 1985 Claims prescribed May, 1982 up to ��February 27, 1983 Claims standing February 28, 1983 up to June, 1983 Claims excluded September 2, 1982 up to February 11, 1983 CTA Case No. 3939 May 22, 1985 Date filed with CTA June, 1983 up to Period covered January, 1984 Two-year period May 23, 1983 up to Claims prescribed May 22, 1985 Claims standing None June, 1983 up to Claims e~cluded January, 1984 <June, 1983 d i srega,~ded due to overlapping,supra) February 1, 1984 up to Sept ember 28, 1984 < E~hs. R-1-v up to R-8-b>

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 20 - A review of Section 2 of R.A. No. 1435 would bl~ing us to a determination of the conversion for�ula for diesel and fuel oil which are measured in liters as purchased by petitioner into its equivalent in metric ton in conformity with the measurement stated in said law. The for�ula to convert liters into metric ton is: No. liters x specific gravity= Metric ton 1, 000 It was established in the case of Curuan Ti�ber Col~porat ion vs. Commissioner of Internal Revenue, CTA Case No. 3582 dated September 20, 1994 that the specific gravity of diesel is o, 8429. Likewise, the specific gravity of fuel oil was deemed to be 0,9439 in the case of Lepanto Consolidated Mining Company, Inc. vs. Commissioner of Internal Revenue, CTA Case No.4172 dated Sept ember 1, 1994. What can thus be granted to petitioner are the following: FOR CTA CASE NO. 3560 Invoice Date Q UANT I T V I N L I T E RS No. Shipped E.J!!:h_ Oils and 69950 12-08-80 B-725 Diesel Gaioline Lubr� i cants Fuel Oil 70080 12-08-80 B-727 70101 12-09-80 B-728 10,000 70102 12-10-80 B-729 16,000 10,000 16,000 14JJ

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 21 - Invoice Date g UANT 1 T Y I N L I T E R5 No. Shiooed ~ Oils and Diesel Gasoline Lubricants Fuel Oil 70106 12-09-80 B-730 10,000 10,000 70107 12-10-80 B-731 10,000 10,000 CM52770 12-10-80 B-732 10,000 10,000 70143 12-10-80 B-733 10,000 10,000 70144 12-10-80 B-734 10,000 70147 12-15-80 B-735 16,000 10,000 70148 12-11-80 B-736 10,000 70149 12-11-80 B-737 10,000 10,000 70183 12-15-80 B-738 10,000 70184 12-15-80 9-739 10,000 70185 12-16-80 B-740 10,000 70186 12-17-80 B-741 10,000 70207 12-15-80 B-742 16,000 70230 12-16-80 B-743 16,000 70266 12-19-80 B-744 10,000 70267 12-22-80 B-745 10,000 70268 12-22-80 B-746 10,000 70269 12-22-80 B-747 16,000 70270 12-22-80 B-748 70271 12-24-80 B-749 16,000 70272 12-26-80 B-750 16; 000 70359 12-29-80 B-751 10,000 70360 12-26-80 B-752 10,000 70361 12-24-80 B-753 10,000 70362 12-29-80 B-754 10,000 70363 12-31-80 9-755 10,000 70364 12-23-80 B-756 16,000 70365 12-26-80 B-757 70433 01-09-81 9-758 16,000 70390 12-26-80 9-759 16,000 70434 12-31-80 B-760 16,000 70408 12-29-80 B-761 70409 12-29-80 B-762 10,000 70470 12-31-80 B-763 10,000 78313 12-13-80 B-764 10,000 38998 12-12-80 C-509 9,000 38996 12-12-80 C-510 9,000 38968 12-ll-80 C-511 9,000 38877 12-08-80 C-512 9,000 38876 12-08-80 C-513 10,000 38875 12-08-80 C-514 10,000 38874 12-08-80 C-515 38870 12-08-80 C-518 38865 12-08-80 C-519 1500

DECISION C. T. A. CASE N0.35G0.,3902 and 3939 - Z2- Invoice Date 11 U A N T I T Y I N L I T E R 5 No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 38864 12-08-80 C-520 10,000 10,000 38863 12-08-80 C-521 10,000 10,000 38862 12-08-80 C-522 10,000 10,000 39214 12-29-80 C-528 9,000 10,000 39207 12-29-80 C-529 6,000 10,000 39206 12-29-80 C-530 9,000 10,000 39205 12-29-80 C-531 9,000 10,000 39204 12-29-80 C-532 8,ooo 10,000 39186 12-26-80 C-533 10,000 10,000 39168 12-24-80 C-534 9,000 10,000 39166 12-24-80 C-535 10,000 10,000 39130 12-22-80 C-536 9,000 10,000 39126 12-22-80 C-537 9,000 10,000 39121 12-22-80 C-538 8,000 10,000 39213 12-29-80 C-549 8,000 10, ()00 38994 12-ll-80 c-550 8,000 10,000 39008 12-15-80 D-372 10,000 39048 12-15-80 D-373 16,000 10,000 39054 12-16-80 D-374 16,000 10,000 39063 12-16-80 D-375 10,000 18,000 39070 12-17-80 D-376 10,000 15,000 39071 12-17-80 D-377 39090 12-19-80 D-378 10,000 39091 12-19-80 D-379 10,000 39092 12-19-80 D-380 39093 12-20-80 D-381 1,000 39094 12-20-80 D-382 39095 12-22-80 D-383 39096 12-23-80 D-384 39097 12-26-80 D-385 39203 12-29-80 D-386 39208 12-29-80 D-387 39210 12-29-80 D-388 39243 12-29-80 D-389 39245 12-29-80 0-390 70474 01-02-81 E-2 70475 01-02-81 E-3 70476 01-02-81 E-4 70477 01-07-81 E-5 70478 01-02-81 E-6 70479 01-08-81 E-7 70480 01-05-81 E-8 70481 01-09-81 E-9 70491 01-02-81 E-10 lbU.A.

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 23 - Invoice Date tJ U A N T I T Y I N l I T E R S No. Shipped E~ Oils and Diesel Gasoline lubricants Fuel Oil 70494 01-05-81 E-11 16,000 10,000 15, 0()() 70517 01-12-81 E-12 16,000 10,000 10,000 70514 01-06-81 E-13 70515 01-08-81 E-14 10,000 10,000 70516 01-08-81 E-15 10,000 81199 01-23-81 E-16 16,000 70598 01-12-81 E-17 10,000 10,000 81895 01-20-81 E-18 10,000 70599 01-14-81 E-19 18,000 18,000 70600 01-15-81 E-20 10,000 70601 01-10-81 E-21 15,000 70602 01-12-81 E-22 9,000 15,000 70606 01-09-81 E-23 10,000 18,000 70649 01-12-81 E-24 10,000 18,000 70662 01-13-81 E-25 10,000 70679 01-15-81 E-26 10,000 10,000 70680 01-17-81 E-27 10,000 70681 01-15-81 E-28 10,000 70719 01-29-81 E-29 10,000 70718 01-27-81 E-30 10,000 10,000 70731 01-27-81 E-31 18,000 70811 01-21-81 E-32 16,000 15,000 70812 01-21-81 E-33 9,000 70813 01-15-81 E-34 70814 01-21-81 E-35 16,000 70815 01-15-81 E-36 10,000 70816 01-21-81 E-37 10,000 70846 01-17-81 E-38 70847 01-19-81 E-39 16,000 70855 01-17-81 E-40 10,000 70856 01-17-81 E-41 10,000 70918 02-02-81 E-42 10,000 70911 01-22-81 E-43 16,000 70916 01-23-81 E-44 9,000 70917 01-23-81 E-45 70919 01-22-81 E-46 70947 01-23-81 E-47 70948 01-23-81 E-48 70960 01-26-81 E-49 70961 01-26-81 E-50 70962 01-26-81 E-51 70963 01-26-81 E-52 93116 01-30-81 E-53 93123 01-31-81 E-54 1bu2

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 24 - Invoice Date QUANT I T Y I N L I T E RS No. Shipped ~ Oils and Diesel Gasoline Lubricants Fue 1 Oil ~3124 01-31-81 E-55 ~,ooo 18,000 ~3125 01-31-81 E-56 10,000 ~3126 01-31-81 E'-57 10,000 10,000 ~3127 01-31-81 E-58 10,000 ~3130 02-02-81 10,000 18,000 ~3131 02-02-81 E-5~ 10,000 ~3138 02-02-81 10,000 18,000 ~3144 02-03-81 E-60 16,000 10,000 ~315~ 02-04-81 E-61 10,000 ~3160 02-03-81 E-62 10,000 10,000 ~3161 02-03-81 E-63 10,000 02-06-81 E-64 10,000 93180 02-09-81 E-65 93181 02-03-81 E-66 10,000 93182 02-05-81 E-67 16,000 93207 02-05-81 E-68 10,000 93208 02-04-81 10,000 02-13-81 E-6~ 9320~ 02-21-81 16,000 02-09-81 E-70 10,000 93224 02-07-81 E-71 10,000 93225 02-06-81 E-72 10,000 93226 02-06-81 E-73 10,000 93227 02-07-81 E-74 93228 E-75 10,000 93261 02-0~-81 E-76 10,000 93277 E-77 10,000 02-11-81 E-78 932~1 02-12-81 10,000 02-12-81 E-7~ 10,000 93341 02-12-81 10,000 93352 02-21-81 E-80 93361 02-12-81 E-81 10,000 02-15-81 E-82 10,000 ~3362 02-17-81 E-83 16,000 02-18-81 E-84 93370 02-16-81 E-85 ~,ooo 93.171 02-1.1-81 E-86 9.1.172 02-14-81 E-87 10,000 93.173 02-14-81 E-88 14,000 9.1.174 02-14-81 9,000 93.175 02-14-81 E-8~ 16,000 93.190 02-16-81 10,000 9.1395 02-16-81 E-90 14,000 93.196 02-16-81 16,000 02-18-81 E-~1 9.1.1~8 E-~2 9.1.1~9 E-9.1 9.140.1 93414 E-~4 9.1420 9.1461 E-95 E-~6 E-~7 E-98 lbU~

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 25 - Invoice Date g UANT I T Y I N L I T E RS No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oi 1 93475 02-18-81 E-99 16,000 10,000 93476 02-18-81 E-100 16,000 93477 02-18-81 E-101 10,000 10,000 93478 02-18-81 E-102 10,000 10,000 93479 02-21-81 E-103 10,000 10,000 93480 02-23-81 E-104 10,000 93481 02-18-81 E-105 9,000 10,000 93482 02-18-81 E-106 9,000 93539 02-20-81 E-107 9,000 18,000 93540 02-23-81 E-108 10,000 10,000 9351t1 02-20-81 E-109 9,000 10,000 93543 02-21-81 E-110 10,000 18,000 93547 02-21-81 E-111 10,000 10,000 93548 02-21-81 E-112 10,000 10,000 93558 02-23-81 E-113 93559 02-23-81 E-114 10,000 10,000 93560 02-25-81 E-115 10,000 18,000 93561 03-05-81 E-116 10,000 10,000 93562 02-25-81 E-117 10,000 10,000 93574 02-23-81 E-118 93575 02-24-81 E-119 16,000 18,000 93576 02-24-81 E-120 16,000 93726 02-25-81 E-121 93727 02-26-81 E-122 9,000 93728 02-26-81 E-123 9,000 93739 03-09-81 E-124 10,000 93740 03-09-81 E-125 10,000 93741 02-27-81 E-126 10,000 93742 03-03-81 E-127 8,ooo 93943 03-10-81 E-128 16,000 93743 02-26-81 E-129 16,000 93744 02-28-81 E-130 93745 03-02-81 E-131 93746 02-27-81 E-132 93747 03-03-81 E-133 93759 02-27-81 E-134 93760 02-27-81 E-135 93771 02-28-81 E-136 93772 02-28-81 E-137 93773 02-28-81 E-138 93774 02-28-81 E-139 93775 02-28-81 E-140 93776 02-28-81 E-141 93800 03-04-81 E-142 lbu.,~

DECISION C. T. A. CASE N0.3560,3902 and 3939 -26- Invoice Date (} U A N T I T Y I N L I T E R S No. Shipped ~ Oil's and Diesel Gasoline Lubricants Fuel Oil 93817 03-03-81 E-143 9,000 10,000 93819 03-04-81 E-144 16,000 10,000 93838 03-04-81 E-145 10,000 93839 03-04-81 E-146 16,000 10,000 93840 03-09-81 E-147 16,000 93841 03-05-81 E-148 16,000 18,000 93858 03-04-81 E-149 18,000 93860 03-05-81 E-150 16,000 93861 03-05-81 E-151 16,000 10,000 93899 03-06-81 E-152 93900 03-09-81 E-153 10,000 18,000 93910 03-09-81 E-154 10,000 93913 03-09-81 E-155 10,000 10,000 93914 03-10-81 E-156 10,000 10,000 93935 03-19-81 E-157 10,000 10,000 93937 03-11-81 E-158 16,000 93938 03-12-81 E-159 12,000 10,000 93939 03-11-81 E-160 8,ooo 10,000 93940 03-19-81 E-161 9,000 10,000 93941 03-10-81 E-162 12,000 10,000 93942 03-10-81 E-163 12,000 10,000 94049 03-15-81 E-164 6,000 94050 03-16-81 E-165 12,000 4,000 94053 03-20-81 E-166 12,000 6,000 94054 03-14-81 E-167 10,000 94095 03-19-81 E-168 10,000 4,000 94097 03-19-81 E-169 12,000 4,000 94098 03-19-81 E-170 12,000 10,000 94114 03-19-81 E-171 4,000 94121 03-20-81 E-172 4,000 94130 03-20-81 E-173 10,000 94131 03-21-81 E-174 4,000 94174 03-23-81 E-175 94175 03-23-81 E-176 4,000 94176 03-23-81 E-177 4,000 94177 03-23-81 E-178 10,000 94178 03-23-81 E-179 94209 03-24-81 E-180 94216 03-25-81 E-181 94217 03-25-81 E-182 94218 03-25-81 E-183 94223 03-25-81 E-184 94233 03-25-81 E-185 94234 03-30-81 E-186 ltJU0

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 27 - Invoice Date g UANT l T Y l N l l T E RS No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 94235 03-26-81 E-187 12,000 10,000 94236 03-25-81 E-188 12,000 10,000 94261 03-26-81 E-189 6,000 18,000 94269 03-27-81 E-190 94276 03-27-81 E-191 12,000 4,000 94277 03-27-81 E-192 10,000 4,000 94280 03-28-81 E-193 12,000 4,000 94281 03-28-81 E-194 12,000 10,000 94283 03-30-81 E-195 10,000 18,000 94284 03-30-81 E-196 4,000 94285 03-30-81 E-197 6,000 94291 03-30-81 E-198 4,000 94313 03-30-81 E-199 16,000 4,000 94331 03-31-81 E-200 � 12,000 94335 03-31-81 E-201 12,000 10,000 94332 04-02-81 E-202 6,000 4,000 94333 04-02-81 E-203 12,000 94344 04-01-81 E-204 12,000 10,000 94346 04-01-81 E-205 12,000 10,000 94357 04-02-81 E---206 12,000 94363 04-03-81 E-207 4,000 94378 04-03-81 E-208 10,000 4,000 94386 04-06-81 E-209 12,000 4,000 94388 04-06-81 E-210 12,000 4,000 94387 04-06-81 E-211 10,000 4,000 94394 04-06-81 E-212 12,000 4,000 94401 04-08-81 E-213 10,000 4,000 94402 04-08-81 E-214 10,000 18,000 94413 04-Q9-81 E-215 12,000 94418 04-10-81 E-216 14,000 4,000 94420 04-10-81 E-217 12,000 4,000 94428 04-13-81 E-218 12,000 94429 04-13-81 E-219 10,000 4,000 94430 04-13-81 E-220 14,000 94431 04-13-81 E-221 10,000 4,000 94434 04-13-81 E-222 14,000 94439 04-22-81 E-223 12,000 4,000 94510 04-20-81 E-224 12,000 4,000' 94511 04-20-81 E-225 10,000 94512 04-22-81 E-226 4,000 94548 04-22-81 E-227 4,000 94549 04-22-81 E-228 94550 04-22-81 E-229 94569 04-23-81 E-230 1"-u.U.o-.,

DECISION C. T.A. CASE N0.35&0,3902 and 3939 - 28 - Invoice Date Q UANT l TV I N l 1 T E RS No. Shioped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 94573 04-24-81 E-231 14,000 4,000 94580 04-24-81 E-232 12,000 6,000 94599 04-27-81 E-233 8,ooo 4,000 94600 04-27-81 E-234 12,000 94601 04-27-81 E-235 10,000 4,000 94602 04-27-81 E-236 12,000 94609 04-27-81 E-237 10,000 4,000 94624 04-29-81 E-238 12,000 4,000 94653 04-29-81 E-239 12,000 4,000 94654 04-30-81 E-240 12,000 4,000 94655 05-04-81 E-241 12,000 4,000 94656 05-04-81 E-242 12,000 e,ooo 94694 04-29-81 E-243 6,000 4,000 94695 04-29-81 E-244� 6,000 8,ooo 94731 05-02-81 E-245 6,000 4,000 94732 05-02-81 E-246 6,000 8,ooo 94737 04-02-81 E-247 4,000 94752 05-07-81 E-248 6,000 8,ooo 94753 05-07-81 E-249 6,000 4,000 94755 05-08-81 E-250 12,000 4,000 94756 05-08-81 E-251 12,000 4,000 94757 05-08-81 E-252 12,000 10,000 94779 05-05-81 E-253 4,000 4,000 94848 05-11-81 E-254 1�2,000 8,ooo 94849 05-11-81 E-255 6,000 4,000 94862 05-11-81 E-256 6,000 4,000 94863 05-11-81 E-257 12,000 4,000 94872 05-11-81 E-258 12,000 10,000 94875 05-11-81 E-259 4,000 10,000 94876 05-15-81 E-260 8,ooo 94879 05-15-81 E-261 6,000 18,000 94880 05-12-81 E-262 10,000 94895 05-15-81 E-263 4,000 10,000 94896 05-21-81 E-264 4,000 10,000 948'H 05-23-81 E-265 10,000 94898 05-23-81 E-266 4,000 10,000 94903 05-21-81 E-267 4,000 10,000 94904 05-21-81 E-268 2,000 94984 05-16-81 E-269 4,000 10,000 95062 05-23-81 E-270 4,000 18,000 95065 05-21-81 E-271 10,000 95069 05-21-81 E-272 4,000 95078 05-25-81 E-273 95084 05-22-81 E-274 lbu';'

DECISION C. T. A. CASE N0.35G0,3902 and 3939 - 29 - Invoice Date UUANT l T y l N L I T E RS No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 95092 05-23-81 E-275 4,000 10,000 95093 05-25-81 E-276 4,000 10,000 95095 05-23-81 E-277 10,000 18702 05-25-81 E-278 4,000 10,000 18703 05-25-81 E-279 4,000 10,000 18704 05-26-81 E-280 4,000 10,000 18729 05-25-81 E-281 10,000 18738 05-26-81 E-282 4,000 10,000 18742 05-27-81 E-283 10,000 18744 05-27-81 E-284 4,000 10,000 18747 05-27-81 E-285 4,000 10,000 18752 05-28-81 E-286 10,000 18755 05-28-81 E-287 4,000 10,000 18757 05-28-81 E-288 � 4,000 10,000 18758 05-29-81 E-289 4,000 10,000 18759 05-29-81 E-290 4,000 10,000 18760 05-29-81 E-291 10,000 18764 05-29-81 E-292 12,000 4,000 18767 05-29-81 E-293 18,000 18770 05-30-81 E-294 10,000 18772 06-01-81 E-295 10,000 4,000 18776 06-01-81 E-296 12,000 18791 06-03-81 E-297 w,ooo 18792 06-03-81 E-298 4,000 18793 06-Q3-81 E-299 '4,000 10,000 18801 06-01-81 E-300 10,000 18807 06-01-81 E-301 4,000 10,000 18809 06-01-81 E-302 10,000 18814 06-01-81 E-303 10,000 10,000 18823 06-02-81 E-304 4,000 10,000 18831 06-03-81 E-305 4,000 10,000 18850 06-04-81 E-306 4,000 10,000 18856 06-04-81 E-307 4,000 18857 06-04-81 E-308 10,000 10,000 18858 06-04-81 E-309 4,000 10,000 18859 06-04-81 E-310 4,000 10,000 18862 06-05-81 E-311 4,000 18863 06-05-81 E-312 10,000 10,000 18865 06-06-81 E-313 10,000 10,000 18866 06-05-81. E-314 10,000 10,000 18867 06-08-81 E-315 4,000 10,000 18868 06-08-81 E-316 4,000 18869 06-05-81 E-317 4,000 18891 06-08-81 E-318 4,000 10,000 11:u..;Uu-

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 30 - Invoice Date QUANT I T V I N L I T E RS No. Shipped ~ Oils and Diesel Ga'Soline Lubricants Fue 1 Oil 19001 06-08-81 E-319 10,000 10,000 19002 06-08-81 E-320 4,000 10,000 19003 06-08-81 E-321 4,000 10,000 19004 06-10-81 E-322 4,000 10,000 19005 06-08-81 E-323 10,000 10,000 19028 06-10-81 E-324 4,000 10,000 19032 06-10-81 E-325 10,000 19044 06-11-81 E-326 4,000 10,000 19048 06-11-81 E"-327 4,000 10,000 19050 06-11-81 E-328 10,000 10,000 19059 06-13-81 E-329 10,000 19060 06-13-81 E-330 4,000 10,000 19063 06-13-81 E-331 4,000 19069 06-13-81 E-332� 4,000 10,000 19072 06-15-81 E-333 10,000 19076 06-15-81 E-334 10,000 10,000 19077 06-15-81 E-335 10,000 10,000 19123 06-22-81 E-336 16,000 19124 06-22-81 E-337 4,000 10,000 19135 06-22-81 E-338 16,000 19138 06-22-81 E-339 10,000 10,000 19139 06-22-81 E-340 4,000 10,000 19200 07-02-81 E-34-1 14,000 19201 06-29-81 E-342 10,000 19202 06-29-81 E-343 �to, ooo 19216 06-30-81 E-344 19225 07-01-81 E-345 10,000 19231 07-01-81 E-346 4,000 19235 07-01-81 E-347 4,000 19242 07-02-81 E-348 16,000 19253 07-02-81 E-349 19262 07-03-81 E-350 10,000 19265 07-03-81 E-351 4,000 19272 07-03-81 E-352 10,000 19273 07-04-81 E-353 10,000 19274 07-03-81 E-354 16,000 19275 07-08-81 E-355 4,000 19276 07-04-81 E-356 4,000 19277 07-06-81 E-357 10,000 19297 07-06-81 E-358 10,000 19411 07-07-81 E-359 16,000 19418 07-07-81 E-360 16,000 19437 07-08-81 E-361 10,000 19146 06-22-81 E-362 4,000 4,000 16,000 10,000 lbUJ

DECISION C. T. A. CASE N0.35&0,3902 and 3939 - 31 - Invoice Date ll U A N T I T V J N L 1 T E R S No. Shipoed E.1ill.:.._ Oils and Diesel Gasoline Lubricants Fue 1 Oil 19456 07-09-81 E-363 4,000 10,000 19460 07-09-81 E-364 4,000 10,000 19462 07-Q9-81 E-365 16,000 10,000 19474 07-10-81 E-366 10,000 10,000 19477 07-10-81 E-367 16,000 10,000 19483 07-11-81 E-368 4,000 10,000 19484 07-11-81 E-369 4,000 19485 07-13-81 E-370 4,000 10,000 19486 07-11-81 E-371 16,000 19487 07-13-81 E-372 10,000 4,000 19503 07-13-81 E-373 4,000 4,000 19522 07-15-81 E-374 10,000 4,000 19524 07-15-81 E-375 16,000 4,000 19525 07-15-81 E-376 10,000 4,000 19529 07-15-81 E-377 14,000 4,000 19537 07-15-81 E-378 16,000 19609 07-27-81 E-379 10,000 19610 07-27-81 E-380 10,000 19614 07-24-81 E-381 16,000 19615 07-27-81 E-382 4,000 19655 07-31-81 E-383 10,000 19654 07-30-81 E-384 10,000 19656 07-30-81 E-385 14,000 19678 08-03-81 E-386 19688 08-03-81 E-387 l<Y;OOO 19693 08-03.-81 E-388 10,000 19703 08-:-05-81 E-389 10,000 19704 08-05-81 E-390 14,000 19706 08-05-81 E-391 10,000 19724 08-07-81 E-392 10,000 19730 08-07-81 E-393 10,000 19776 08-11-81 E-394 10,000 19791 08-12-81 E-395 10,000 19792 08-12-81 E-396 10,000 19794 08-12-81 E-397 10,000 19795 08-13-81 E-398 10,000 19803 08-12-81 E-399 10,000 19824 08-13-81 E-400 10,000 19833 08-14-81 E-401 12,000 19838 08-14-81 E-402 10,000 19846 08-14-81 E-403 11,000 19896 08-24-81 E-404 10,000 19897 08-24-81 E-405 14,000 19900 08-24-81 E-406 10,000 10,000 lblG

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 32 - Invoice Date Q UANT I T Y I N L I T E RS No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 93691 08-26-81 E-407 16,000 4,000 93686 08-26-81 E-408 10,000 4,000 93688 08-26-81 E-409 10,000 93689 08-26-81 E-410 16,000 93692 08-26-81 E-411 10,000 20004 08-27-81 E-412 10,000 20005 08-27-81 E-413 10,000 20015 08-28-81 E-414 10,000 20017 08-28-81 E-415 16,000 20018 08-28-81 E-416 16,000 20019 08-29-81 E-417 10,000 20020 08-29-81 E-418 16,000 20021 08-29-81 E-419 14,000 20044 08-31-81 E-420 16,000 20045 08-31-81 E-421 14,000 20059 08-31-81 E-422 16,000 20060 08-31-81 E-423 16,000 20061 08-31-81 E-424 10,000 20075 09-01-81 E-425 10,000 20076 09-01-81 E-426 10,000 20089 09-02-81 E-427 16,000 20095 09-02-81 E-428 16,000 20096 09-02-81 E-429 16,000 20097 09-02-81 E-430 10,000 20098 09-02-81 E-431 14,000 20121 09-04-81 E-432 10,000 20122 09-04-81 E-433 16,000 20123 09-04-81 E-434 16,000 20124 09-04-81 E-435 10,000 20128 09-04-81 E-436 16,000 20129 09-04-81 E-437 14,000 20134 09-07-81 E-438 16,000 20138 09-07-81 E-439 14,000 20142 09-07-81 E-440 10,000 20155 09-07-81 E-441 10,000 20156 09-07-81 E-442 10,000 20193 09-09-81 E-443 16,000 20196 09-09-81 E-444 10,000 20197 09-09-81 E-445 10,000 20198 09-09-81 E-446 10,000 39125 09-11-81 E-447 10,000 39133 09-11-81 E-448 14,000 39143 09-11-81 E-449 16,000 39147 09-11-81 E-450 16,000 1 ... vJ..J..

DECISION C. T. A. CASE N0.35&0,3902 and 3939 - 33 - Invoice Date g UANT 1 T Y I N L I T E RS No. ShiPPed EKh. Oils and Diesel Gasoline Lubricants Eyel Oil 39151 09-14-81 E-451 16,000 4,000 39152 09-14-81 E-452 14,000 4,000 39155 09-14-81 E-453 10,000 39156 09-14-81 E-454 10,000 10,000 39168 09-14-81 E-455 10,000 10,000 39169 09-14-81 E-456 10,000 39198 09-15-81 E-457 14,000 39199 09-15-81 E-458 16,000 39256 09-22-81 E-459 10,000 39257 09-22-81 E-460 16,000 39266 09-22-81 E-461 10,000 39281 09-22-81 E-462 16,000 39288 09-23-81 E-463 6,000 39408 09-24-81 E-464 16,000 39416 09-24-81 E-465 10,000 39432 09-25-81 E-466 10,000 39438 09-25-81 E-467 10,000 39448 09-26-81 E-468 16,000 39449 09-26-81 E-469 16,000 39450 09-26-81 E-470 14,000 39489 09-30-81 E-471 16,000 39490 10-Q2-81 E-472 10,000 39512 09-30-81 E-473 16,000 39548 10-02-81 E-474 16;000 39550 10-Q2-81 E-475 16,000 39556 10-05-81 E-476 10,000 39557 10-05-81 E-477 10,000 39566 10-05-81 E-478 16,000 39567 10-05-81 E-479 10,000 39568 10-05-81 E-480 10,000 39584 10-06-81 E-481 4,000 39616 10-07-81 E-482 10,000 39618 l0-07-81 E-483 16,000 39620 10-07-81 E-484 10,000 39624 10-08-81 E-485 4,000 39643 10-08-81 E-486 10,000 39659 10-09-81 E-487 10,000 39530 10-Q2-81 E-488 10,000 39531 10-02-81 E-489 10,000 39667 10-Q9-81 E-490 10,000 39675 10-13-81 E-491 16,000 39676 10-09-81 E-492 14,000 39677 10-12-81 E-493 10,000 39679 10-12-81 E-494 10,000 lbl2

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 34 - Invoice Date Q UANT I T V I N L 1 T E RS No. Shipoed EKh. Oils and Diesel Gasoline Lubricants Fuel Oil 39700 10-13-81 E-495 14,000 4,000 39808 10-14-81 E-496 6,000 4,000 39809 10-14-81 E-497 6,000 39821 10-15-81 E-498 10,000 4,000 39822 10-15-81 E-499 10,000 4,000 39823 10-15-81 E-500 14,000 39824 10-15-81 E-501 16,000 4,000 39825 10-15-81 E-502 16,000 39862 10-20-81 E-503 6,000 10,000 39863 10-20-81 E-504 6,000 39864 10-20-81 E-505 14,000 4,000 39865 10-20-81 E-506 12,000 4,000 3'3868 10-21-81 E-507 10,000 4,000 39872 10-22-81 E-508 4,000 39874 10-22-81 E-509 10,000 10,000 39878 10-22-81 E-510 12,000 39880 10-22-81 E-511 6,000 4,000 398'36 10-23-81 E-512 6,000 18,000 398'38 10-24-81 E-513 10,000 10,000 39899 . 10-24-81 E-514 10,000 4,000 39900 10-24-81 E-515 3'3901 10-26-81 E-516 lt,OOO 10,000 39902 10-24-81 E-517 4,000 39919 10-26-81 E-518 10,000 39'320 10-26-81 E-51'3 12,000 4,000 39923 10-26-81 E-520 39927 10-27-81 E-521 4,000 10,000 39'332 10-28-81 E-522 12,000 4,000 3'3934 10-28-81 E-523 10,000 39935 10-28-81 E-524 14,000 18,000 39940 10-29-81 E-525 4,000 4,000 39946 10-30-81 E-526 12,000 4,000 39951 11-02-81 E-527 10,000 4,000 39952 11-02-81 E-528 12,000 39955 11-02-81 E-529 10,000 39959 11-02-81 E-530 4,000 39960 11-02-81 E-531 12,000 39965 11-03-81 E-532 10,000 39966 11-03-81 E-533 39969 11-04-81. E-534 6,000 39972 11-04-81 E-535 6,000 39976 11-04-81 E-536 12,000 39977 11-04-81 E-537 16,000 39978 11-04-81 E-538 14,000 10,000 10,000 1bl3

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 35 - Invoice Date () U A N T I T V I N L I T E R S No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oi 1 39979 11-05-81 E-539 12,000 4,000 39984 11-05-81 E-540 10,000 40004 11-06-81 E-541 10,000 4,000 40005 11-06-81 E-542 16,000 4,000 40009 11-06-81 E-543 14,000 4,000 40010 11-06-81 E-544 10,000 40014 11-09-81 E-545 16,000 4,000 40015 11-09-81 E-546 12,000 4,000 40016 11-09-81 E-547 14,000 4,000 40017 11-09-81 E-548 10,000 40050 11-10-81 E-549 10,000 40077 11-12-81 E-550 10,000 40078 11-12-81 E-551 16,000 40084 11-13-81 E-552 12,000 54023 ll-18-81 E-553 12,000 54025 11-18-81 E-554 10,000 54026 11-18-81 E-555 54027 11-18-81 E-556 4,000 54031 11-18-81 E-557 10,000 54032 11-18-81 E-558 10,000 54041 11-19-81 E-559 16,000 54056 11-20-81 E-560 10,000 54057 11-20-81 E-561 10,000 54061 11-20-81 E-562 14,000 54064 11-20-81 E-563 1'2,000 54067 11-23-81 E-564 16,000 54072 11-23-81 E-565 10,000 54073 11-23-81 E-566 10,000 54075 11-23-81 E-567 12,000 54087 11-24-81 E-568 16,000 54090 11-24-81 E-569 14,000 54092 11-26-81 E-570 10,000 54096 11-26-81 E-571 16,000 54099 11-26-81 E-572 14,000 54206 11-26-81 E-573 12,000 54207 11-26-81 E-574 10,000 54215 11-30-81 E-575 10,000 54218 11-30-81 E-576 16,000 54219 1"1-30-81 E-577 14,000 54220 11-30-81 E-578 10,000 54223 11-30-81 E.,-579 16,000 54224 12-01-81 E-580 9,000 54231 12-02-81 E-581 10,000 54235 12-02-81 E-582 16,000 10,000 1 ...C.J..�".i:

DECISION C.. T.. A.. CASE N0.. 3560,3902 and 3939 - 36 - Invoice Date 0 URNT I T Y I N L I T E RS No. ShiPPed ~ Oils and Diesel Gasoline Lubricants Fuel Oil 54243 12-02-81 E-583 12,000 9,000 4,000 54260 12-04-81 E-584 16,000 1,000 4,000 54263 12-04-81 E-585 12,000 4,000 54273 12-07-81 E-586 16,000 54279 12-07-81 E-587 12,000 4,000 54284 12-07-81 E-588 10,000 54288 12-07-81 E-589 9,000 18,000 54295 12-08-81 E-590 10,000 4,000 54311 12-09-81 E-591 10,000 18,000 54314 12-09-81 E-592 12,000 4,000 54322 12-10-81 E-593 16,000 4,000 54323 12-10-81 E-594 10,000 54336 12-ll-81 E-595 10,000 4,000 54337 12-11-81 E-596 10,000 4,000 54345 12-11-81 E-597 12,000 54353 12-14-81 E-598 10,000 54361 12-14-81 E-599 10,000 54376 12-15-81 E--600 10,000 54377 12-15-81 E-601 10,000 54381 12-15-81 E-602 54385 12-16-81 E-603 12,000 54404 12-17-81 E-604 10,000 54405 12-17-81 E-605 10,000 54406 12-17-81 E--606 10",000 54410 12-18-81 E-607 54420 12-18-81 E-608 12,000 54423 12-18-81 E-609 10,000 54437 12-21-81 E-610 14,000 54438 12-21-81 E-611 10,000 54441 12-21-81 E-612 12,000 54448 12-22-81 16,000 54449 12-22-81 ~-613 10,000 54450 12-22-81 10,000 54455 12-22-81 E-614 10,000 54458 12-22-81 E-615 10,000 54460 12-22-81 E-616 9,000 54462 12-23-81 E-617 12,000 54470 12-23-81 E--618 54472 12-23-81 E-619 10,000 54473 12-23-81 E-620 54482 12-26-81 E-621 12,000 54486 12-26-81 E-622 9,000 54488 12-28-81 E-623 16,000 54493 12-28-81 E-624 10,000 E-625 E-626 1~l0

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 37 - lnvoice Date 11 U A N T 1 T Y I N L 1 T E R S No. Shipped ~ Oils and Diesel Gasoline Lubricants Fuel Oil 54496 12-28-81 E-627 10,000 54501 12-28-81 E-628 12,000 54523 12-31-81 E-628 12,000 09082 05-12-82 F-1 9,000 09083 05-12-82 F-1 9,000 09084 05-12-82 F-l 9,000 09088 05-13-82 F-1 8,000 09128 05-13-82 F-1 8,000 09129 05-14-82 F-1 8,000 09187 ' 05-19-82 F-1 09312 05-19-82 7,000 09313 05-19-82 F-1 12,000 09314 05-19-82 12,000 09317 05-19-82 F-1 12,000 09318 05-19-82 F-1 10,000 09319 05-19-82 F-1 10,000 09320 05-19-82 F-1 10,000 09527 05-31-82 F-1 10,000 09529 05-31-82 F-l 12,000 09530 05-31-82 F-1 10,000 09533 05-31-82 F-1� 12,000 09536 05-31-82 F-1 12,000 09548 05-31-82 F-l 1;000 T0 TAL F-1 10.000 F-1 6,512,000 10,000 30,000 2,382!000 COMPUTATION OF PARTIAL REFUND Based on Sees. 1, 2 and 5 of RA 1435 Speci fie Manufactured Oil Quantitv TalC Rate Divsvl (61 512,000 H 0.8429 t 1,000) 5 1 488.96 MT Pl.OO/MT p 5,488.96 Gasoline 10,000 L 0.08/L 800.00 Oils & lubricants 30,000 L 0.07/L 2,100.00 2,248.37 Fuel oil (21 3821 000 IC 0.9439 f 1,000) 2,248.37 MT 1.00/MT P10,637.33 Total speci fie taMes paid under Sees. 1 & 2 of RA 1435 25~ Multiply by percentage refundable under Sec. 5 p 2,659.33 Total a�ount refundable

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 38 - C. T. A. CASE NO. 3902 Invoice Date QUANTITY IN LITERS No. Shi(!(!ed Ex h . Dies ttl Gasoline 47778 02-19-83 47806 02-21-83 F-12 9,000 47814 02-26-83 F-12 47816 02-22-83 F-12 8,ooo 47817 02-22-83 F-12 47819 02-22-83 F-12 12,000 47887 02-24-83 F-12 47888 02-24-83 F-12 12,000 47900 02-25-83 F-12 47901 02-25-83 F-12 12,000 47903 02-25-83 F-12 47906 02-25-83 F-12 12,000 52915 04-14-83 F-12 53042 04-20-83 F-13 9,000 53100 04-22-83 F-13 53108 04-23-83 F-13 12,000 53111 04-23-83 F-13 53120 04-23-83 F-13 8,000 53144 04-25-83 F-13 53152 04-27-83 F-13 7,865 53176 04-27-83 F-13 53183 04-27-83 F-13 9,000 53202 04-28-83 F-13 53206 04-29-83 F-13 12,000 53215 04-29-83 F-13 53220 04-29-83 F-13 10,000 53241 05,-02-83 F-13 53259 05-Q4-83 F-13 8,ooo 53261 05-04-83 F-13 53323 05-05-83 F-13 10,000 53364 05-05-83 F-13 53370 05-09-83 F-13 10,000 53376 05-09-83 F-13 53386 05-09-83 F-13 8,ooo 53459 05-12-83 F-13 53460 05-12-83 F-13 9,000 53468 05-13-83 F-13 53477 05-13-83 F-13 3,000 8,621 53479 05-13-83 F-13 53481 05-13-83 F-13 9,000 53482 05-13-83 F-13 53493 05-13-83 F-13 8,000 53496 05-13-83 F-13 53497 05-13-83 F-13 10,000 F-13 12,000 10;000 8,ooo 9,000 11,880 9,000 9,000 9,000 9,000 10,000 9,000 10,000 9,000 9,000 10,000 9,000 8,ooo 12,000 10,000 12,000 10,000 12,000 lbl';'

DECISION C. T. A. CASE N0.3560,3902 and 3939 - 39 - Invoice Date QUANTITY IN LITERS No. Shipped EKh. Diesel Gasoline 53504 05-17-83 F-13 10,000 9,000 53529 05-17-83 F-13 9,000 53550 05-18-83 F-13 9,000 53551 05-18-83 F-13 12,000 53552 05-18-83 F-13 12,000 53558 05-18-83 F-13 10,000 53565 05-18-83 F-13 10,000 53581 05-20-83 F-13 12,000 53582 05-20-83 F-13 9,000 53583 05-20-83 F-13 12,000 53592 05-21-83 F-13 9,000 52300 03-08-83 F-14 12,000 52400 03-14-83 F-14 9,000 52402 03-14-83 F-14 12,000 52421 03-15-83 F-14 12,000 52487 03-15-83 F-14 12,000 52490 03-15-83 F-14 8,ooo 52501 03-15-83 F-14 12,000 52538 03-21-83 F-14 9,000 52665 03-22-83 F-14 12,000 52692 03-31-83 F-14 8,000 52693 03-31-83 F-14 8,ooo 52697 04-04-83 F-14 12,000 52770 04-04-83 F-14 8,ooo 52796 04-05-83 F-14 '9,000 52830 04-07-83 F-14 8,ooo 52863 04-09-83 F-14 9,000 52891 04-11-83 F-14 9,000 52921 04-12-83 F-14 12,000 52956 04-13-83 F-14 8,ooo 52977 04-14-83 F-14 9,000 52980 04-15-83 F-14 8,ooo 52981 04-15-83 F-14 8,ooo 52982 04-15-83 F-14 9,000 52984 04-15-83 F-14 12,000 04-15-83 F-14 9,000 5L~90 02-26-83 F-15 8,000 02-26-83 F-15 12,000 47913 02-26-83 F-15 12,000 47915 03-01-83 F-15 3,000 47916 03-01-83 F-15 9,000 47937 03-02-83 F-15 9,000 47949 03-02-83 F-15 8,ooo 52160 03-02-83 F-15 12,000 52162 03-03-83 F-15 9,000 52163 52164 1 ~" - V.l.U

DECISION C. T.A. CASE N0.3560,3902 and 3939 - 40 - Invoice Date QUANTITY IN LITERS No. Shipped ~ Diesel Gasoline 52168 03-03-83 F-15 12,000 9,000 52169 03-Q3-83 F-15 12,000 52234 03-05-83 F-15 12,000 52240 03-07-83 F-15 12,000 52246 03-08-83 F-15 8,000 52247 03-08-83 F-15 8,000 52310 03-09-83 F-15 12,000 52328 03-10-83 F-15 9,000 53699 05-27-83 F-16 8,000 53718 F-16 10,000 53748 05-30-8~ F-16 12,000 53749 F-16 10,000 53750 06-01-83 F-16 8,ooo 59004 06-01-83 F-16 8,ooo 59019 06-01-83 F-16 10,000 59022 06-01-83 F-16 9,000 59025 06-02-83 F-16 12,000 59038 06-02-83 F-16 . 12,000 59()49 06-02-8.3 F-16 10,000 59050 06-02-83 F-16 8,ooo 59051 06-04-8.3 F-16 12,000 59053 06-04-83 F-16 9,000 59054 06-04-83 F-16 10,000 59068 06-04-83 F-16 8,ooo 59070 06-04-83 F-16 121000 59072 06-06-83 F-16 12,000 59074 06-06-83 F-16 9,000 59085 06-06-83 F-16 10,000 59106 06-06-83 F-16 3,000 59110 06-07-83 F-16 8,ooo 59125 06-08-83 F-16 10,000 59151 06-08-8.3 F-16 12,000 59159 06-09-8.3 F-16 10,000 59194 06-12-83 F-16 7,970 59201 06-12-83 F-16 12,000 59216 06-13-8.3 F-16 10,000 53365 06-13-8.3 F-17 8,ooo 53443 06-14-8.3 F-17 12,000 53596 05-05-83 F-17 10,000 53597 05-11-83 F-17 10,000 53598 05-22-83 F-17 8,ooo 53606 05-22-83 F-17 12,000 53608 05-22-8.3 F-17 12,000 536.39 05-23-8.3 F-17 12,000 53641 05-2.3-83 F-17 12,000 05-25-83 05-25-8.3 1bl8

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 41 - Invoice Date QUANTITY IN LITERS __,N=o=�- Shipped ~ Diesel Gasoline 53651 05-25-83 F-17 9,000 53670 05-26-83 F-17 53676 05-26-83 F-17 8,ooo 53689 05-27-83 F-17 53690 05-27-83 F-17 7,880 53700 05-28-83 F-17 12,000 53714 05-30-83 F-17 12,000 537l5 05-30-83 F-17 9,000 537l6 05-30-83 F-17 10,000 53720 05-30-83 F-17 12,000 59t)73 06-06-83 N-3 9,000 59109 06-08-83 N-4 59193 06-13-83 N-5 8,ooo 59.186 06-22-83 N-6 59390 06-22-83 N-7 7,925 59395 06-22-83 N-8 9,000 59414 06-23-83 N-9 59416 06-23-83 N-10 8,ooo 59432 06-24-83 N-11 59434 06-24-83 N-12 9,000 59437 06-24-83 N-13 12,000 59496 06-25-83 N-14 12,000 67379 06-27-83 N-15 8,000 67464 06-30-83 N-16 8,ooo T 0 TAL 26,621 10,000 8,ooo 12,000 s,ooo 9,950 10,000 1, 546, 470 COMPUTATION OF PARTIAL REFUND Based on Sees. 1, 2 and 5 of RA 1435 Specific Manufactured Oil Quantity TaM Rate Diesel <1,546,470 H 0.8429 i 1,000) 1,303.52 MT Pl.OO/I'IT Pl,303.52 2,129.68 Gasoline 26,621 L 0.08/L PJ,4JJ.20 Total specific taMes paid under Sees. 1 & 2 of RA 1435 25" Multiply by percentage refundable under Sec. 5 p 858.30 Total aMount refundable

DECISION C. T.A. CASE N0.35&0,3902 and 3939 - 42 - CTR CASE NO. 3939 lnvoice Date ~ (}URNTJTY lN LITERS No. Shipped Dil'sel Gasoline 67513 07-02-83 N-17 8,ooo 3,000 67547 07-11-83 N-18 8,000 .1,000 67552 07-13-83 N-19 7,925 9,000 67627 07-09-83 N-20 9,000 67659 07-11-83 N-21 12,000 '. :� \ '.'- ~ ',:~ 67675 07-12-83 N-22 12,000 67717 07-14-83 N-23 12,000 67731 07-14-83 N-24 9,000 67751 07-15-83 N-25 12,000 67756 07-16-83 N-26 12,000 67780 07-18-83 N-27 12,000 67781 07-18-83 N-28 12,000 67429 06-29-83 N-29 3,000 67817 07-20-83 N-30 12,000 67820 07-20-83 N-31 12,000 678.10 07-21-83 N-32 10,000 67852 07-22-83 N-33 12,000 67853 07-22-83 N-34 12,000 67871 07-23-83 N-35 10,000 67872 07-23-83 N-36 9,000 67949 07-27-83 N-37 8,ooo 67950 07-27-83 N-38 9,000 67951 07-27-83 N-39 12,000 67952 07-27-83 N-40 12,000 67970 07-28-83 N-41 10,000 67980 07-29-83 N-42 9,000. 67993 07-29-83 N-43 9,000 67994 07-29-83 N-44 9,000 68015 08-01-83 N-45 3,000 68017 08-01-83 N-46 12,000 68025 08-01-83 N-47 9,000 68034 08-02-83 N-48 8,ooo 68074 08-03-83 N-49 12,000 68075. 08-03-83 N-50 12,000 08-05-8.1 N-51 12,000 68131 08-06-83 N-52 9,000 68141 08-10-8.1 N-53 12,000 68219 08-10-83 N-54 12,000 68221 08-11-83 N-55 9,000 68239 08-11-83 N-56 9,000 68244 08-12-83 N-57 8,ooo 68263 08-12-83 N-58 12,000 68264 08-13-8.1 N-59 12,000 68278

DECISION c. T. A. CASE N0.3560.,3902 and 3939 - 43 - Invoice Date 11UANTITY IN LITERS Diesel Gasoline No. Shipoed EKh. 68302 08-15-83 N-60 12,000 8,914 68378 08-18-83 N-61 12,000 9,000 68.180 08-18-83 N-62 12,000 68215 08-10-83 N-63 7,960 8,971 68359 08-17-83 N-64 8,000 68451 08-22-83 N-65 12,000 68454 08-22-83 N-66 12,000 68477 08-24-83 N-67 9,000 68488 08-24-83 N-68 8,000 72625 08-26-83 N-69 8,000 72630 08-27-83 N-70 . 10,000 72639 08-29-83 N-71 12,000 72649 08-29-83 N-72 9,000 72657 08-30-83 N-73 12,000 72660 08-30-83 N-74 10,000 72728 09-02-83 N-75 8,000 72729 09-03-83 N-76 10,000 72757 09-05-83 N-77 12,000 72779 09-06-83 N-78 10,000 72800 09-07-83 N-79 12,000 72812 09-08-83 N-80 12,000 72825 09-08-83 N-81 10,000 72882 09-10-83 N-82 12,000 72941 09-14-83 N-83 8,000 72942 09-14-83 N-84 10,000 72977 09-16-83 N-85 12,000 72987 09-16-83 N-86 8,ooo 12888 09-10-83 N-87 3,000 72988 09-16-83 N-88 10,000 73025 09-19-83 N-89 12,000 73027 09-19-83 N-90 9,000 73040 09-20-83 N-91 3,000 73108 09-26-83 N-92 10,000 73113 09-26-83 N-93 9,000 73740 10-29-83 N-94 12,000 73742 10-29-83 N-95 8,000 73743 10-29-83 N-96 12,000 73748 10-31-83 N-97 8,000 73669 10-27-83 N-98 12,000 73749 11-05-83 N-99 8,000 73992 11-16-83 N-100 3,.ooo 73996 11-17-83 N-101 8,000 83679 11-18-83 N-102 12,000 83703 11-19-83 N-103 12,000 83709 11-19-83 N-104 8,000 1 ~ ') �' ..LUi-..{..,

II DECISION C. T. A. CASE N0.3560,3902 and 3939 - 44 - Invoice Dah QUANTITY IN LITERS Diesel Gasoline No. Shipped EKh. 83753 11-22-83 N-105 8,ooo 83761 11-23-83 12,000 83768 11-23-83 N-106 8,000 83781 11-24-83 10,000 83800 11-25-83 N-107 12,000 83810 11-25-83 8,ooo 83814 11-25-83 N-108 12,000 83820 11-26-83 8,000 83821 11-26-83 N-109 9,000 83827 11-28-83 12,000 83832 11-28-83 N-110 8,ooo 83824 11-28-83 12,000 83835 11-28-83 N-111 10,000 83833 11-28-83 8,000 83845 11-30-83 N-1 12 10,000 83847 11-30-83 12,000 83853 12-01-83 N-113 12,000 83854 12-01-83 8,000 83890 12-05-83 N-1 14 12,000 83903 12-06-83 10,000 83906 12-07-83 N-115 12,000 83923 12-17-83 12,000 83955 12-10-83 N-116 12,000 83990 12-12-83 10,000 83998 12-13-83 N-117 12,000 84022 12-14-83 8,000 84023 12-14-83 N-118 8,850 84028 12-14-83 12,000 84034 12-14-83 N-119. 10,000 84049 12-15-83 12,000 84316 12-23-83 N-120 10,000 84328 12-23-83 8,ooo 84356 12-26-83 N-121 12,000 84369 12-27-83 8,000 84370 12-27-83 N-122 12,000 84384 12-28-83 10,000 84048 12-15-83 N-123 9,000 84405 12-29-83 12,000 84411 12-29-83 N-124 12,000 84453 01-03-84 8,ooo 84454 01-03-84 N-125 10,000 84554 01-09-84 12,000 84568 01-09-84 N-126 12,000 84569 01-09-84 10,000 84591 01-10-84 N-127 10,000 N-128 ... N-129 N-130 N-131 N-132 N-133 N-134 N-135 N-136 N-137 N-138 N-139 N-140 N-141 N-142 N-143 N-144 N-145 N-146 N-147 N-148 N-149 1 .' t~..Ji~\J

DECISION C.T.A. CASE N0.35G0,3902 and 3939 45 - Invoice Date QUANTITY IN LITERS Diesel Gasoline No. Shipped EKh. 84596 01-11-84 N-150 12,000 84603 01-11-84 N-151 81t610 01-ll-84 N-152 8,ooo 81t611 01-ll-84 N-153 8lt620 01-12-84 R-1-a 10,000 81t632 01-13-84 R-1-b 10,000 84634 01-13-84 R-1-c 12,000 84635 01-13-84 R-1-d 12,000 84649 01-13-84 R-1-e 84687 Ol-18-84 R-1-f 8,ooo 84689 01-18-84 R-1-g 84702 01-19-84 R-1-h 10,000 84703 01-19-81t R-1-i 3,000 84701t 01-19-81t R-1-j 12,000 84751 01-21-84 R-1-k 84752 01-21-81t R-1-1 8,ooo 84753 01-21-81t R-1-� 84754 01-21-84 R-1-n 9,000 84756 01-21-84 R-1-o 12,000 84764 01-23-84 R-1-p 10,000 84810 01-25-84 R-1-q 12,000 81t839 01-26-84 R-1-r 10,000 84863 01-30-84 R-1-s 12,000 84864 01-30-84 R-1-t 84885 01-31-81t R-1-u 8,ooo T0 T AL 8,ooo 68,885 12,000 8,ooo 8,ooo 3,000 3,000 8.ooo 1,564,735 COMPUTATION OF PARTIAL REFUND Based on Sees. 1, 2 and 5 of RA 1435 Specific Manufactured Oil auantitv TaK Rate Diesel <1,5&4,735 x 0.8429 ~ 1,000) 1,318.92 MT P1.00/MT P1,318.92 5.510.80 Gasoline 68,885 L 0.08/L P6,829.72 Total specific taKes paid under Sees. 1 & 2 of RA 1435 25~ Multiply by percentage refundable under Sec. 5 P1, 707.43 Total a�ount refundable RECAPITULATION: C. T. A. refundable Amount Refundable Case No � P2,659.33 .3560 858.30 .3902 1,707.43 3939 P5,225.06 Total amount

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 46 - WHEREFORE, in view of the foregoing premises, the instant consolidated cases under petition for review are hel~eby BRANTED, with the MODIFICATION that the 25"' partial refund of specific ta~es paid on the subject oil products be based on the rates prescribed under Sections 1 and i2 of R.A. No. 1435. ACCORDINBLY, respondent is hereby obliged to REFUND to the petitioner the a�ount of FIVE THOUSAND TWO HUNDRED TWENTY PESOS AND 6/100 (P5,225.06) in compliance with the SO ORDERED. loE CONCUR: ~~12... a.~ ERNESTO D. ACOST BRUBA Judge CERTIFICRTICJN I hereby certify that this decision was reached after due consultation among the �embers of the Court of Ta~ Appeals in accordance with Section 13, Article VIII, of the Constitution. (-J;;"Ul.�Q~ ERNESTO D. ACOSTA Pl"esiding Judge Court of Ta~ Appeals