WALLACH, Circuit Judge.
Plaintiff-Appellant Shell Oil Company ("Shell") appeals the decision of the Court of International Trade ("CIT") holding that Shell's drawback claims for Harbor Maintenance Tax ("HMT") and Environmental Tax ("ET") were time barred because the requests for drawback were not made within three years of exporting substitute finished petroleum derivatives as required by 19 U.S.C. § 1313(r)(1) (the "drawback statute"). See Shell Oil Co. v...
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