On December 11, 2001, the U.S. Court of International Trade ("CIT") ruled in Swisher International, Inc. v. United States, that exporters are not entitled to interest on their harbor maintenance tax ("HMT") refunds. Previously, in IBM v. United States, the CIT had awarded interest on HMT refunds based on statutory grounds (26 U.S.C. § 2411), but the U.S. Court of Appeals for the Federal Circuit (“CAFC”) later reversed the CIT. The CAFC held that the statutory provisions did not authorize the payment of interest on HMT refunds. In this latest decision, the CIT revisited the interest issue to address whether the U.S. Constitution and/or a different statute than the one at issue in IBM required the payment of interest on the refund of HMT paid on exports.