ACA Financial Guaranty has asked the New York Supreme Court to reinstate a 2011 lawsuit against Goldman Sachs (GS) seeking $120 million in restitution.

ACA alleged in its lawsuit that Goldman Sachs tricked it into insuring the Abacus CDO, representing John Paulson as taking a long position, when in fact the hedge funder was short.

A New York judge allowed the lawsuit to go ahead in 2012, but an appeals court reversed the ruling in 2013.

Goldman in 2010 settled with the SEC over Abacus for $550 million.