On March 2, 2026, the Court of Appeals for the Federal Circuit issued a per curiam order that will allow the Court of International Trade (CIT) to begin the process of determining refunds for importers subject to tariffs the U.S. Supreme Court recently found unconstitutional.
The Federal Circuit heard arguments over President Donald Trump's tariffs under the International Emergency Economic Powers Act (IEEPA) prior to the Supreme Court, ruling in August 2025 they were unconstitutional. But it issued a stay to temporarily block its formal instruction to the CIT to take actions based on its decision pending Supreme Court review. As a practical matter, that meant the CIT could not begin the process of determining the remedial rights of importers for the IEEPA tariffs already paid or address any process for considering or processing refunds.
In the Supreme Court’s February 20, 2026, decision, the justices affirmed the Federal Circuit's holding that IEEPA does not authorize tariffs, finally settling the core legal issue (as we explained in a prior alert). In light of that ruling, V.O.S. Selections Inc. filed a motion on February 24, 2026, requesting that the Federal Circuit lift the stay and instruct the CIT to follow its previously issued mandate on the IEEPA tariff process. Now the Federal Circuit order formally reopens the case at the trial‑court level and allows the CIT to begin addressing what happens next.
The Federal Circuit's mandate to enact its August 2025 order does not mean refunds will be immediate or automatic. The Federal Circuit made clear that, upon remand, the CIT must still decide what relief is appropriate and the refund mechanics or timing, issues that the Supreme Court did not address. As a result, important questions remain about when a refund process will be designed and implemented, how refunds will be assessed and classified, and the timeline for actually issuing refunds. Another question is how the government will handle individual claims filed in the CIT seeking refunds in various circumstances, such as those available for liquidated entries versus those that were liquidated before the Supreme Court’s decision or the Federal Circuit's mandate on March 2. While the mandate allows the refund phase to move forward, importers should expect continued uncertainty and additional litigation as the CIT works through these issues in the coming months.
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