Proof of Claim of Refund Necessary

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A claim for refund partakes the nature of an exemption which cannot be allowed unless granted in the most explicit and categorical language. Hence, before recovery is allowed, it must be established that there was an actual collection and receipts by the Government of the tax sought to be recovered and this requires factual proof.

-CIR v. S.C. Johnson and Son, GR No. 127105, June 25, 1999