Federal Appeals Filing Slows IEEPA Refund Timeline Following Supreme Court Ruling

To Our Valued Partners,

We want to keep you informed as the legal process surrounding the IEEPA tariffs continues to move forward. Below is a clear summary of the latest court filing and what it means at this stage.

A Quick Reminder on Background

The IEEPA tariffs have been the subject of litigation challenging whether the President had authority to impose tariffs under that statute. On February 20, 2026, the U.S. Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. That decision resolved the central legal issue. What remains unresolved is the procedural question of how the lower courts will address potential refunds.
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What Was Filed

On February 27, 2026, the U.S. Department of Justice filed a response in the U.S. Court of Appeals for the Federal Circuit in the V.O.S. Selections case.

The importers requested that the Federal Circuit immediately issue its mandate. A mandate is the formal order that sends the case back to the Court of International Trade so that further proceedings can begin.

The government opposed that request. It argued that the court should follow the standard process and wait until the Supreme Court formally transmits its judgment. The government also asked the court to consider waiting an additional 90 days after that transmission to allow time for the political branches to consider next steps.
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What This Means for You

There is currently no refund process in place and no established timeline.

The Supreme Court’s February 20 ruling did not order refunds and did not establish a refund mechanism. Any refund process would need to be addressed through further proceedings at the Court of International Trade once jurisdiction is returned there.

Separately, tariffs imposed under Section 122 of the Trade Act of 1974 remain in effect and are not impacted by the Supreme Court’s IEEPA decision.

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What Happens Next

The U.S. Court of Appeals for the Federal Circuit must now decide whether to issue its mandate immediately or grant the government’s request for additional time.

If the mandate is issued promptly, the case would return to the Court of International Trade and refund related proceedings could begin there.

If the court grants a delay, the return of the case could be postponed for up to 90 days after the Supreme Court formally transmits its judgment.

At this stage, the timeline depends entirely on the Federal Circuit’s decision on the pending motion. We will continue to monitor developments and provide updates as additional rulings are issued.

Key Takeaways

• Supreme Court ruled IEEPA does not authorize the President to impose tariffs
• No refund process has been established at this time
• Federal Circuit is reviewing whether to immediately return the case to the Court of International Trade
• Government has requested up to a 90-day delay before refund proceedings begin

Official Resources:
Department of Justice Filing in V.O.S. Selections Case (Federal Circuit Response)

We will continue monitoring all court activity and will provide updates as soon as additional ruling are issued. Call me anytime 833-782-7628 Ext. 1