United States Court of International Trade May 21, 1998, Slip. Op. 98-68. Court No. 94-07-00389 (American Motorists Ins. Co. v. United States)

MEMORANDUM OPINION

DiCARLO, Senior Judge.

Plaintiff has moved for summary judgment on the issue of whether it is entitled to interest on duties paid after the statute of limitations governing collection of those duties had allegedly run. Customs has refunded the payment in question, but argues

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that plaintiff is not entitled to interest.