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NOVACOR CHEMICALS, INC. v. U.S.

Slip Op. 97-138. Court Nos. 95-03-00279, 95-05-00630.

980 F.Supp. 1288 (1997)

NOVACOR CHEMICALS, INC. F/K/A Polysar, Inc., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 25, 1997.

Attorney(s) appearing for the Case

Sidney N. Weiss, New York City, for plaintiff.

Frank W. Hunger, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, James A. Curley, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, for defendant; Karen P. Binder, Office of Asst. Chief Counsel, Intern. Trade Litigation, U.S. Customs Service, of counsel.

OPINION

RESTANI, Judge.

This matter is before the court on cross motions for summary judgment pursuant to USCIT Rules 56(a) and (b). Plaintiff, Novacor Chemicals, Inc. ("Novacor"), contends that it is entitled to interest on duty drawback erroneously held by the United States Customs Service ("Customs") for almost five years. The government argues that it does not have to pay interest on a return of drawback duties which it previously reclaimed.

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