Opinion ID: 1239709
Heading Depth: 1
Heading Rank: 3

Heading: Cost of Making Refund

Text: The Commission found that costs of making the refund in the amount of $71,000 was a proper offset against interest payable on the refund amount. The League contends that this offset should not be allowed. As a part of its argument, the League states that Mountain Bell's destruction of certain computer tape unnecessarily magnified the cost of making a refund by requiring some manual processing. The League made this same argument to the Commission. We may infer from the Commission's finding that it was not persuaded by the argument. The League has failed to present any argument or authority which persuades us that the Commission's finding should be reversed. A different result might have been reached if the Commission had offset the cost of the refund against the refund amount itself rather than against interest accruing on the refund.