AECTRA REFINING AND MARKETING, INC. v. U.S.

No. 2008-1356.

565 F.3d 1364 (2009)

AECTRA REFINING AND MARKETING, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 8, 2009.


Attorney(s) appearing for the Case

Michael F. Mitri, Phelan & Mitri, of Norwalk, CT, argued for plaintiff-appellant. With him on the brief was John J. Galvin, Galvin & Mlawski, of New York, NY.

Tara K. Hogan, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Jeanne E. Davidson, Director, and Todd M. Hughes, Deputy Director.

Before MICHEL, Chief Judge, MAYER and DYK, Circuit Judges.


DYK, Circuit Judge.

Aectra Refining and Marketing, Inc. ("Aectra") unsuccessfully sought a refund from United States Customs and Border Protection ("Customs") of import taxes and fees paid on products that were subsequently used to produce exported goods. Such refund claims are known as claims for "drawback." Aectra then filed suit in the Court of International Trade, which rejected Aectra's drawback claim as untimely. The trade court held that the three-year limitations...

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