Legal Opinion
Aectra Refining and Marketing, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided May 8, 2009No. 2008-1356PublishedCited by 16 opinions
1Opinion of the Court
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 period imposed by 19 U.S.C. § 1313(r)(1) had not been suspended by 2004 legislation and that Aectra had not completed its…
2Cases cited13 opinions
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- Boling v. United StatesCourt of Appeals for the Federal Circuit · 2000
- I.K. Frazer, Margie P. Berger, Peggy Cothren Jasso, Michael P. Dear, Stewart M. Kenderdine, Edwin Gaston, Jr. And Janice Colley v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hymas v. United StatesCourt of Appeals for the Federal Circuit · 2016
- Banks v. United StatesUnited States Court of Federal Claims · 2011
- Shell Oil Co. v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Psc Vsmpo-Avisma Corp. v. United StatesUnited States Court of International Trade · 2011
- William H. Wanless v. Eric K. ShinsekiUnited States Court of Appeals for Veterans Claims · 2009
11 more not listed; retrieve them via the Exa API.