Supreme Court dismisses extraordinary review despite flawed reasoning, upholding tax decision on VAT refund.

The Supreme Court dismissed the extraordinary review against a tax authority decision regarding a VAT refund. The taxpayer argued that the appellate court erred by not explicitly citing Article 136 of the Administrative Procedure Code when rejecting part of the first-instance ruling. The court held that while the appellate body's reasoning was flawed, the final decision remained legally correct. Consequently, the review was rejected under Article 393 of the Civil Procedure Code because the outcome aligned with the law.