NEELY, Justice:
This case presents two issues of law: first, whether the Public Service Commission of West Virginia must give a hearing to a public utility in this State before revising that utility's tariff; and, second, whether the Public Service Commission may revise a public utility's tariff retroactively and require the utility to make refunds to its customers based on the retroactive revision of the tariff. We hold that a hearing is mandated before any tariff...
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