MOSCOW, May 21 - RAPSI. The Supreme Commercial Court has dismissed Aeroflot's request to submit its dispute with the Federal Tax Service to the court's presidium for review, the court told the Russian Legal Information Agency (RAPSI) on Monday.

Aeroflot had filed a lawsuit with the Moscow Commercial Court seeking to cancel the tax service's December 2010 decision. The airline also sought to oblige the service to accept that the company's overpaid VAT amounted to 97 million rubles ($3 million).

According to the case documents, Aeroflot entered into a codeshare agreement with Air India Limited and Iran Air, according to which the companies purchased seats on Russia-India and Russia-Iran flights operated by Aeroflot.

Aeroflot provided the seats for free but charged the companies VAT in 2007 and 2008 according to the market price of the seats. In July 2010, Aeroflot submitted revised tax declarations as well as a request to for the return of overpaid VAT.

The tax service dismissed the request and refused to refund the VAT payments.

The Moscow Commercial Court ruled in favor of the tax service in August 2011. The judgment was later affirmed by the appeals courts.