10 U.S.C. § 3863: Retention of amounts collected from contractor during the pendency of contract dispute

any settlement of the claim by the parties; any judgment rendered in the contractor’s favor on an appeal of the decision on that claim to the Armed Services Board of Contract Appeals under section 7104(a) of title 41 ; or any judgment rendered in the contractor’s favor in an action on that claim in a court of the United States. no appeal on the claim is commenced at the Armed Services Board of Contract Appeals under section 7104(a) of such title; and no action on the claim is commenced in a court of the United States; or in the case of a settlement of the claim, 180 days after the date of the settlement; or in the case of a judgment rendered on the claim in an appeal to the Armed Services Board of Contract Appeals under section 7104(a) of title 41 or an action in a court of the United States, 180 days after the date on which the judgment becomes final and not appealable. While available under this section, an amount may be obligated or expended only for a purpose described in subsection (a). Upon the expiration of the period of availability of an amount under paragraph (1), the amount shall be covered into the Treasury as miscellaneous receipts.