[22]              Refers to POEA Case No. RV 97-10-0445; rollo, pp.124-127.              Rollo, p. 127. [24]              Bangko Sentral ng Pilipinas v. Santamaria, 443 Phil. 108, 119 (2003). [25]              G.R. No. 140946, 13 September 2004, 438 SCRA 224. [26]              Id. at 230-231; citations omitted. [27]              Miralles v. Go, G.R. No. 139943, 18 January 2001, 349 SCRA 596, 604. [28]              Villanueva v. Court of Appeals, G.R. No. 99357, 27 January 1992, 205 SCRA 537, 544-545. [29]              Id. [30]              Records, pp. 153-155. [31]              Memorandum of Appeal dated 24 September 1997; records, pp. 106-110; Petition for Review Under Rule 45 dated 19 September 2001; rollo, pp. 10-24. [32]              Bejoc v. Cabreros, G.R. No. 145849, 22 July 2005, 464 SCRA 78, 86-87. [23]