On March 2, the U.S. Court of Appeals for the Federal Circuit (CAFC) granted the motion for immediate issuance of the mandates in the IEEPA tariff cases. This sends the matters back to the Court of International Trade (CIT) to determine how refunds will be handled. The court issued the mandates despite the U.S. government’s objections.
The Government had urged the CAFC to follow the standard timeline or to delay remand by 90 days to allow Congress time to consider potential legislative approaches to refunds. The CAFC declined both requests.
Government’s Position Remains Restrictive
As reflected in its February 27 filing, the Department of Justice continues to oppose a broad or rapid refund process. The DOJ argued that:
- There is no urgency, since Venable Overseas Services (V.O.S.) would receive refunds plus interest if ultimately entitled.
- V.O.S. cannot obtain relief for non‑party importers, signaling continued opposition to universal refunds.
- A 90‑day delay would give “the political branches” time to consider options.
The DOJ also referenced suggestions that refunds could be prospective only, indicating the Government may push for limited remedies as proceedings continue at the CIT.
Recommended Next Steps
• Continue monitoring liquidation activity and file protests as necessary.
• Given the Government’s posture and the possibility of extended litigation, importers may wish to consider filing an individual case under 28 U.S.C. § 1581(i) to preserve rights within the two year window from the first IEEPA duty payment.
A.N. Deringer Inc. will continue to closely follow these developments and provide further updates. For additional assistance or guidance, please contact your Deringer representative.
Due to the rapidly changing application and modifications of duty rates, please note that Deringer is not responsible for coordinating the timing of U.S. entry and imposed tariff rates.
