Federal Circuit Tosses Shell Oil's Drawback Bid

Law360, New York (August 14, 2012, 8:18 PM EDT) -- The Federal Circuit on Tuesday said Shell Oil Co. is not entitled to tax refunds for exported goods because its claims were filed after the window for such requests had closed.

Shell had appealed a June 2011 decision of the Court of International Trade holding that the company’s drawback claims for harbor maintenance and environmental taxes were time barred because the claims were not made within three years of exporting substitute finished petroleum derivatives as required by the drawback statute.

“Shell’s drawback claims for HMT and...
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