S & G Excavating, Inc. v. United States

*159OPINION

MARGOLIS, Judge.

Plaintiff, S & G Excavating, Inc. (S & G), seeks a refund of reclamation fees collected by the Department of the Interior’s Office of Surface Mining (OSM) pursuant to the Surface Mining Control and Reclamation Act of 1977 (Surface Mining Act), 30 U.S.C. §§ 1201-1328. Plaintiff claims that it is exempt from the provisions of the Surface Mining Act and is therefore entitled to a refund of the $75,008.27 in reclamation fees it paid to OSM under the Act, plus interest. The defendant claims the plaintiff is not exempt from the Surface Mining Act and has filed a counterclaim…