Active CIT litigation on IEEPA refund mechanics, Section 122 surcharge challenges, and related tariff matters drives the practical refund and exposure landscape. Atmus Filtration Technologies and consolidated cases address refund order scope. Two coalitions challenge Section 122 validity. DOJ has appealed several CIT orders; appeal deadlines run into early June 2026.
The Supreme Court ruling did not end the litigation. Multiple strands continue at the U.S. Court of International Trade, with appeals into the Federal Circuit. For SMB importers, the practical impact is on refund mechanics, Section 122 challenges, and the timing of any retroactive relief.
This page tracks key cases and updates regularly.
IEEPA refund mechanics – Atmus and consolidated cases
Atmus Filtration Technologies and a related set of consolidated CIT cases address which entries are within the refund order, how statutory interest is calculated, and how partially-liquidated entries should be treated. CIT orders and DOJ appeals are active. Importers awaiting clarification on edge-case refund eligibility track these cases.
Section 122 challenges
Two coalitions of importers have filed CIT challenges arguing that the Section 122 surcharge does not actually address a “fundamental international payments problem” and is therefore beyond the President’s Section 122 authority. If those cases prevail before July 24, 2026 expiration, a separate refund window opens for Section 122 duties paid since February 24.
AD/CVD and Section 232 collateral cases
Several CIT cases test scope rulings, AD/CVD methodology, and Section 232 derivative determinations. While not direct IEEPA matters, these cases affect importers caught in adjacent regimes during the same period.
Federal Circuit appeals
DOJ has appealed several CIT orders related to IEEPA refunds. Appeals into the Federal Circuit add 6-18 months of timeline. Practical implication for importers: file CAPE filings early and do not delay waiting for appellate clarity.
Frequently asked questions
Should I wait for CIT decisions before filing CAPE?
No. The 180-day protest window for liquidated entries continues to run regardless of pending litigation. File CAPE early; if litigation provides additional benefit (e.g., expanded interest rate), refile or seek supplemental relief later.
How do CIT decisions affect my CAPE filing?
Decisions can clarify edge cases (interest calculation, partially liquidated entries, etc.). Most importers’ filings are not edge cases and proceed normally.
What happens if Section 122 is struck down by CIT?
Importers who paid Section 122 between February 24, 2026 and the decision date would have a refund pathway, similar to the IEEPA refund process. We would expect a successor portal or process to be announced.
How can I stay updated on the cases?
Subscribe to our weekly newsletter. We track CIT and Federal Circuit dockets weekly with practical importer-side commentary.
Are these cases sealed?
No. CIT proceedings are largely public. Filings, orders, and decisions are accessible through the CIT docket.
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