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››Fed. Circ. Supports CIT’s rejection of excise tax regulations

Fed. Circ. Supports CIT’s rejection of excise tax regulations

By Marcella Harper
August 23, 2021
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Law360 (August 23, 2021, 7:00 p.m. EDT) – The Federal Circuit on Monday overturned government rules tightening export tax refunds, upholding a US Court of International Trade ruling and potentially allowing beer and wine makers to reimburse more of the duties paid on imports.

The lawsuit, brought by the National Association of Manufacturers and the Beer Institute, will allow the spirits industry to continue to offset excise taxes paid on imported alcoholic beverages against alcoholic beverages exported duty-free. The lower court ruled in January 2020 that federal regulations cannot limit when U.S. businesses can get a refund of excise taxes on imports after those businesses have exported similar products.

The case centered on a …

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