Court dismisses claim for interest on refund of energy and environmental taxes paid to a university.

The court dismissed the plaintiff's claim for interest on the refund of energy and environmental taxes paid to a university. The plaintiff argued that the delay in receiving the refund constituted a loss of use of funds, warranting interest under general principles. However, the court held that no statutory basis existed for awarding interest in this specific administrative context, and the delay was not attributable to the plaintiff's fault.