The opinion of the court was delivered by LANDAU, J.A.D.
Appellant, Liberty Mutual Fire Insurance Company (Liberty Mutual) appeals from denial by the New Jersey Commissioner of Insurance (Commissioner) of its N.J.A.C. 11:3-16.11 "pass-through" automobile insurance rate filing in which it sought recoupment of 1990 and 1991 payments of surtaxes and assessments
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