OPINION
COMPTON, Justice.
I. INTRODUCTION
Anchorage Telephone Utility (ATU) charged rates for services not approved by the Alaska Public Utilities Commission (APUC). APUC ordered a refund of approximately half of these revenues. On appeal the superior court, sitting as an intermediate court of appeals, reversed and remanded the case to APUC. In this petition for review, APUC argues that it has implied authority to order such a refund...
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