To File Or Not To File: Is CIT Litigation Necessary To Get Your IEEPA Tariffs Refunded?

On February 20, 2026, the U.S. Supreme Court rendered its landmark decision striking down tariffs purportedly authorized by the International Emergency Economic Powers Act (IEEPA) in Learning Resources, Inc. v. Trump.¹ There, the Supreme Court affirmed the U.S. Court of Appeals for the Federal Circuit's decision in V.O.S. Selections, Inc. v. Trump² and held that "IEEPA does not authorize the President to impose tariffs."³ The Supreme Court further determined that challenges to the IEEPA tariffs are "within the exclusive jurisdiction" of the Court of International Trade (CIT).⁴

Since the Learning Resources decision was released, importers of record have struggled to determine the appropriate path to getting their IEEPA tariffs refunded. Nearly all cases filed with the CIT seeking IEEPA tariff refunds, including those filed after the Learning Resources decision, have been stayed by CIT Administrative Order (AO) 25-02. By the CIT's own count, over 2000 IEEPA-related