Clintwood Elkhorn Mining Company, Gatliff Coal Company, and Premier Elkhorn Coal Company v. United States, Defendant-Cross-Appellant

NEWMAN, Circuit Judge.

Clintwood Elkhorn Mining Co., Gatliff Coal Co., and Premier Elkhorn Coal Co. (collectively “Clintwood”) appeal the decision of the United States Court of Federal Claims 1 denying interest on the repayment of the export taxes they had paid in an unconstitutional levy. In view of statutory provisions of the tax laws as well as general damages principles, we conclude that the Court of Federal Claims erred in holding that no interest was payable on recovery of the illegally levied taxes.

The United States cross appeals, asking this court to reconsider and overturn our…