IEEPA Case Expedited to CIT for Relief

Mar. 2, 2026
By: Pietro N. Bianchi

The U.S. Court of Appeals for the Federal Circuit (“CAFC”) sent the lead cases challenging the President’s authority to impose tariffs under the International Emergency Economic Powers Act (“IEEPA”) back to the Court of International Trade for that lower Court to (re)evaluate what relief is appropriate. I.e., refunds and injunctive relief. For anyone curious about the legal proceedings, the CAFC effectuated this by issuing a mandate while concurrently granting Plaintiffs-Appellees’ (Importers and State governments) motion for immediate issuance of the mandate and denying Defendants-Appellants’ (Federal Government) cross-motion to wait until the Supreme Court hands down its opinion or to stay the mandate until Congress considers refund options.

Simultaneously with their motion for immediate issuance of the mandate, the Importers filed a motion with the Court of International Trade requesting an order:

• permanently enjoining the operation of all tariffs imposed under IEEPA; and
• requiring the government to issue all necessary administrative orders to effectuate the permanent injunction, including the administrative orders necessary to promptly refund all tariffs paid, with interest, under IEEPA.

As support for the expediency, the motion cites Trump Administration comments indicating that refunds will only be paid when the Court orders it. As of this article’s publication, there has not been any indication that Customs is refunding IEEPA tariffs on liquidation, accepting post-summary corrections removing IEEPA tariffs, or granting protests on the imposition of IEEPA tariffs. This apparent inaction at the administrative level, which would be contrary to CBP’s normal practices, can lead to an excessive burden in the Court of International Trade, which already has 900 plus cases before it challenging IEEPA tariffs. The CAFC’s decision to quickly pass the issue back down to the Court of International Trade indicates that the Court treating the issue seriously and that a swift resolution may arrive.

If you have questions about IEEPA refunds do not hesitate to contact an attorney at Barnes Richardson, & Colburn LLP.