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ARTICLE · 20 APRIL 2026

Current State Of Play On Tariff Refunds

Donahue Fitzgerald Attorneys
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Following the Supreme Court's ruling that the International Emergency Economic Powers Act does not authorize presidential tariff authority, the Court of International Trade has established a clear framework for importers to recover unconstitutional IEEPA duties. Judge Richard K. Eaton's landmark decision mandates refunds for all affected importers nationwide, while U.S. Customs and Border Protection develops a new automated claims portal called CAPE to process these refunds.

United StatesInternational Law
Kate Friend
Kate Friend
John Kirke
John Kirke
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Supreme Court Decision: Learning Resources Inc. v. Trump

International Emergency Economic Powers Act (IEEPA) does not authorize the President of the United States to impose tariffs. While the Court struck down the tariff authority as unconstitutional, it did not address the remedy for importers who had already paid the unconstitutional tariffs imposed under IEEPA. As a result, the issue of refund was left to be resolved in subsequent litigation.

Court of International Trade Ruling on Tariff Refunds

Atmus Filtration, Inc. v. United States

In a ruling on March 4, 2026 (amended March 5), Judge Richard K. Eaton of the U.S. Court of International Trade (“CIT”) who is overseeing the Atmus Filtration, Inc. v. United States of America, addressed the question left open by the Supreme Court.

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