Rev. Rul. 55-650

Section 6418 of the Internal Revenue Code of 1954 provides that when any manufactured sugar, or article manufactured therefrom, is exported, or is used as livestock feed or in the production of livestock feed, or is used for the distillation of alcohol, there shall be paid by the Secretary of the Treasury or his delegate to the person exporting or so using such manufactured sugar, or article manufactured therefrom, the amount of any tax paid under section 4501(a) of the Code with respect to the manufacture of the sugar. A payment made under this provision does not constitute a refund of tax erroneously, illegally, or otherwise wrongfully collected but is a payment dependent upon the performance of certain acts after the liability for the tax was legally incurred and paid by the manufacturer of the sugar. There is no authority in the law for the allowance of interest on such a payment