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[8] Id. at 228.
[9] Id. at 253.
[10] Id. at 254.
[11] Id.
[12] Id. at 36.
[13] Id. at 14, CA decision dated January 21, 2011.
[14] Id. at 253.
[15] See Splash Philippines, Inc. v. Ruizo, 730 Phil. 162, 175 (2014).
[16] Rollo, pp. 228 and 253.
[17] Section 20 A, par. 6, Memorandum Circular No. 10 (Series of 2010).
[18] See Legal Heirs of the Late Edwin B. Deauna v. Fil-Star Maritime Corp., et al., 688
Phil. 582, 601 (2012).
[19] Id.
[20] 646 Phil. 244 (2010).
[21] Id. at 260.
[22] Rollo, p. 215.
[23] Id. at 254.
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