"The Court shall deal first with the question of whether the issues raised by petitioner are factual.
An issue is factual when the doubt or difference arises as to the truth or falsehood of alleged facts, or when the query invites calibration of the whole evidence considering mainly the credibility of witnesses, existence and relevancy of specific surrounding circumstances, their relation to each other and to the whole, and the probabilities of the situation.15 On the other hand, an issue is one of law when the doubt or difference arises as to what the law is on a certain state of facts.16
In the present case, the main issues raised by petitioner are: (1) whether respondent, who is the debtor, has the burden of proving payment; and (2) whether the subject invoices prove such payment or at least raise a disputable presumption that payment has been made. Clearly, the first issue is not factual as it does not require calibration of evidence. However, the second issue is factual because it requires an examination of the probative value of the evidence of the parties.
The settled rule is that issues of fact are not proper subjects of a petition for review before this Court.17 Nonetheless, there are recognized exceptions to this rule, among which are: (1) the conclusion is grounded on speculations, surmises or conjectures; (2) the inference is manifestly mistaken, absurd or impossible; (3) there is grave abuse of discretion; (4) the judgment is based on a misapprehension of facts; (5) the findings of facts are conflicting; (6) there is no citation of specific evidence on which the factual findings are based; (7) the finding of absence of facts is contradicted by the presence of evidence on record; (8) the findings of the CA are contrary to the findings of the trial court; (9) the CA manifestly overlooked certain relevant and undisputed facts that, if properly considered, would justify a different conclusion; (10) the findings of the CA are beyond the issues of the case; and (11) such findings are contrary to the admissions of both parties.18 The Court finds that petitioner was able to demonstrate that the instant case falls under the fourth exception as will be discussed forthwith.
As to the first issue raised, the settled rule is that one who pleads payment has the burden of proving it.19 Even where the creditor alleges non-payment, the general rule is that the onus rests on the debtor to prove payment, rather than on the creditor to prove non-payment.20 The debtor has the burden of showing with legal certainty that the obligation has been discharged by payment.21 Where the debtor introduces some evidence of payment, the burden of going forward with the evidence – as distinct from the general burden of proof – shifts to the creditor, who is then under a duty of producing some evidence to show non-payment.22
Since respondent claims that it had already paid petitioner for the services rendered by the latter, it follows that the former carries the burden of proving such payment."
ROYAL CARGO CORPORATION, petitioner,
vs. DFS SPORTS UNLIMITED, INC., respondent. G.R. No. 158621, December 10, 2008.
https://lawphil.net/judjuris/juri2008/dec2008/gr_158621_2008.html
