We believe the commission made a legal error in declining to order (the utility) to refund the excess profits it earned in 2001, 2002 and 2003.

There's just a difference of legal opinion, and CUB says the fuel rules trump any commission order.

The commission had the obligation to order We Energies to return the excess revenue to ratepayers, and We Energies had the obligation to do it.

If we find an error or omission that gets you a refund, then you pay our fee. No refund, no fee. This is especially good for those who do their own taxes, even those who use a software program. If you don't know to check the box, it won't offer you the deduction.

In order to make deals you have to create some excess. Some guys have options, some don't.

The order that our mind imagines is like a net, or like a ladder, built to attain something. But afterward you must throw the ladder away, because you discover that, even if it was useful, it was meaningless.