Two parallel developments are reshaping the tariff landscape for importers: emerging judicial guidance on International Economic Emergency Powers Act (“IEEPA”) tariff refunds and a new wave of Section 301 investigations relevant to tariff reimposition.  On the heels of last week’s 47^th International Trade Update conference at Georgetown Law, we are writing a Tariff Tactics post to cover: (1) Atmus Filtration and new developments in IEEPA tariff refund litigation; and (2) recent United States Trade ...

I. Introduction: Judge Eaton Orders the Administration to Refund Importers

A recent order (dated March 4, 2026) from the Court of International Trade (“CIT”) could be welcome news for importers entitled to International Economic Emergency Powers Act (“IEEPA”) tariff refunds.  Atmus Filtration, Inc. v. United States, No. 26-01259, Order at 1–3 (Ct. Int’l Trade Mar. 4, 2026).  As the first decision outlining a refund roadmap, the order establishes a process that could wind down by ...

This morning, the Supreme Court issued a decision holding that the International Emergency Economic Powers Act (“IEEPA”) does not authorize the President to impose tariffs.  For importers, the Supreme Court’s decision does not address the mechanics of refund claims.  As we discuss more fully below, importers should begin gathering documentation now in anticipation of filing Customs and Border Protection (“CBP”) protests or refund lawsuits in the Court of International Trade (“CIT”).