SILKAIR (SINGAPORE) PTE, LTD., petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent. [G.R. No.

173594, February 6, 200 , !"R#$% &%R"'(), *.+, Facts: #etitioner, )i-.air /)in0apore1 #te. 'td. /)i-.air1, a 2orporation or0ani3ed under t4e -a5s o6 )in0apore 54i24 4as a #4i-ippine representative o66i2e, is an on-ine internationa- air 2arrier operatin0 t4e )in0apore7!ebu78avao7)in0apore, )in0apore78avao7!ebu7)in0apore, and )in0apore7!ebu7)in0apore routes. %n 8e2e9ber 19, 2001, )i-.air 6i-ed 5it4 t4e :ureau o6 $nterna- Revenue /:$R1 a 5ritten app-i2ation 6or t4e re6und o6 #4,567,450.79 e;2ise ta;es it 2-ai9ed to 4ave paid on its pur24ases o6 <et 6ue- 6ro9 #etron !orporation 6ro9 *anuary to *une 2000. %pposin0 t4e petition, respondent !o99issioner on $nterna- Revenue /!$R1 a--e0ed in 4is "ns5er t4at, a9on0 ot4er t4in0s, #etitioner 6ai-ed to prove t4at t4e sa-e o6 t4e petro-eu9 produ2ts 5as dire2t-y 9ade 6ro9 a do9esti2 oi- 2o9pany to t4e internationa- 2arrier. =4e e;2ise ta; on petro-eu9 produ2ts is t4e dire2t -iabi-ity o6 t4e 9anu6a2turer>produ2er, and 54en added to t4e 2ost o6 t4e 0oods so-d to t4e buyer, it is no -on0er a ta; but part o6 t4e pri2e 54i24 t4e buyer 4as to pay to obtain t4e arti2-e. )i-.air 6i-ed a &otion 6or Re2onsideration durin0 t4e penden2y o6 54i24 or on )epte9ber 12, 2005 t4e :en03on 'a5 Fir9 entered its appearan2e as 2ounse-, 5it4out )i-.air?s t4en72ounseo6 re2ord /*i9ene3 Gon3a-es 'i5ana0 :e--o @a-de3 !a-uya A Fernande3 or B*G'a5B1 4avin0 5it4dra5n as su24. :y Reso-ution o6 )epte9ber 22, 2005, t4e !=" )e2ond 8ivision denied )i-.air?s 9otion 6or re2onsideration. " 2opy o6 t4e Reso-ution 5as 6urnis4ed )i-.air?s 2ounse- *G'a5 54i24 re2eived it on %2tober 3, 2005. *G'a5, 5it4 t4e 2on6or9ity o6 )i-.air, 6i-ed its Noti2e o6 Cit4dra5a- o6 "ppearan2e. %n %2tober 14, 2005, t4e :en03on 'a5 Fir9 re2eived its reDuested 2opy o6 t4e )epte9ber 22, 2005 !=" )e2ond 8ivision Reso-ution. =4irty7seven days -ater or on %2tober 2 , 2005, )i-.air, t4rou04 said 2ounse-, 6i-ed a &otion 6or (;tension o6 =i9e to Fi-e #etition 6or Revie5 be6ore t4e !=" (n :an2 54i24 0ave it unti- Nove9ber 14, 2005 to 6i-e a petition 6or revie5.