Novacor Chemicals, Inc. (Formerly Known as Polysar Inc.),plaintiff-Cross v. United States

MICHEL, Circuit Judge.

The United States appeals from the summary judgment of the United States Court of International Trade in Novacor Chemicals, Inc. F/K/A Polystar, Inc. v. United States, Nos. 95-03-00279, 95-05-00630, Slip Op. 97-138 (Sept. 25, 1997), holding cross-appellant, Novacor Chemicals, Inc. (“Novacor”), entitled to interest on four drawback entries liquidated by the United States Customs Service (“Customs”) on January 29, 1988. The Court of International Trade held that the withheld drawback payments were “increased or additional duties” under the applicable interest statute, 19…