MEMORANDUM OPINION
LANSING, Judge.
On November 6, 1984, Inter-City Gas Corp. filed a petition for a rate increase with the Minnesota Public Utilities Commission (MPUC). The MPUC accepted the filing and suspended rates, and on December 20, 1984, issued an order allowing an interim rate increase. The MPUC ultimately allowed a lower final rate and ordered the company to submit a plan to refund the excess interim revenues. On January 27, 1986, the MPUC approved...
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