TEXPORT OIL CO. v. U.S.

Nos. 98-1352, 98-1353 and 98-1373.

185 F.3d 1291 (1999)

TEXPORT OIL COMPANY, Plaintiff-Cross Appellant, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

July 27, 1999.


Attorney(s) appearing for the Case

Rufus E. Jarman, Jr., Barnes, Richardson & Colburn, New York, New York, argued for plaintiff-cross appellant. With him on the brief was Christopher E. Pey.

John Warshawsky, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, Washington, DC, argued for defendant-appellant. With him on the brief were David M. Cohen, Director, and Jeanne E. Davidson, Assistant Director.

John J. Galvin, Galvin & Mlawski, New York, New York, argued for amicus curiae American Petroleum Institute. On the brief were G. William Frick and Andrew C. Yood, The American Petroleum Institute, Washington, DC. Of counsel was Jack D. Mlawski, Galvin & Mlawski.

Before MICHEL, CLEVENGER, and BRYSON, Circuit Judges.


CLEVENGER, Circuit Judge.

This case presents a question of interpretation of a statute that grants an exporter a refund (or "drawback") of up to 99 percent of "any duty, tax, or fee imposed under Federal law because of [the merchandise's] importation" if the exported goods are "commercially interchangeable with such imported merchandise." 19 U.S.C. § 1313(j)(2) (1994). The United States appeals from the decision of the United States Court of International Trade...

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