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MARIO M. MADERA et al. vs.
COMMISSION ON AUDIT
(COA) and COA REGIONAL
OFFICE NO. VIII
G.R. No. 244128, 08 September
2020, EN BANC (Caguioa, J.)
CASE DOCTRINE:
The Supreme Court pronounces the
rules on return:
1. If a Notice of
Disallowance is set aside by
the Court, no return shall be
required from any of the
persons held liable therein.