MADDEN, Judge.
In 1943 and 1944 the plaintiff railroad carried goods for the Commodity Credit Corporation, which was an agency of the United States. The railroad submitted bills for the carriage and the CCC paid the bills as submitted. The bills were excessive, in that they did not give the CCC the benefit of land-grant rates to which it was entitled.
In 1953 the Government notified the plaintiff that an audit showed that the plaintiff had been overpaid, and...
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