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A VAT-registered corporation had its input VAT refund denied by the Court of Tax Appeals (CTA). It timely filed a petition for review with the Court of Appeals (CA) under Rule 43. The CA reviewed the CTA record and, while it affirmed in part, it found grave abuse in several of the CTA’s findings of fact, noting these factual misapprehensions. The CTA thereafter issued a new ruling denying the refund on a different ground. Under Rule 43, what is the proper remedy for the Court of Appeals to correct the CTA’s actions and ensure a proper disposition of the case, considering the CA’s grave-abuse finding? In your answer, indicate the forum, the appropriate scope of the CA’s review, and the relief that may be granted if grave abuse is found.