On May 10, 2011, the nal withholding tax for certain income payments to W Corp. was withheld and remitted to the Bureau of Internal Revenue (BIR), and the corresponding return therefor was concomitantly led on the same date. Upon discovering that the amount withheld was excessive, W Corp. led with the BIR a claim for refund for erroneously withheld and collected nal withholding income tax on May 3, 2013. A week after, and without waiting for any decision from the Commissioner of Internal Revenue (CIR), W Corp. led a petition for review before the Court of Tax Appeals (CTA) to make sure that the petition was led within the two (2)-year period for claiming refunds. In resisting the claim, the BIR contended that the claim must be dismissed by the CT A on the ground of non-exhaustion of administrative remedies because it did not give the CIR the opportunity to act on the claim of refund. Requirements: A. Is the BIR's contention meritorious? Explain. B. Assuming that the claim for refund led by W Corp. is for excess and/or unutilized input VAT for the second quarter of 2011, and for which the return was timely led on July 25, 2011, would your answer be the same? Explain