Esso Standard Oil Co. (PR) v. United States

OPINION

RESTANI, Chief Judge:

This matter is before the court on cross-motions for summary judgment. At issue is plaintiff Esso Standard Oil Co. (PR)’s (“Esso”) denied request for refund of Harbor Maintenance Taxes (“HMT”) illegally collected on cargo shipped between two insular possessions of the United States.

Facts *

Between 1993 and 1997, Esso shipped petroleum products from the U.S. Virgin Islands and unloaded those products at the San Juan port in Puerto Rico. (PUF ¶ 1.) When it made entries of those products, Esso declared and paid certain duties and fees, including payment of the HMT.…