One thing is sure — the refund of over $200 billion dollars of illegally collected tariffs is going to be very, very messy, very political and not easy. Actions have been filed by importers against the government, by the retailers against the government, as well as against the importers (consumer suits). Suits are asking for class action status. Most recently states have now sued the Trump administration. Yet the administration is still seeking delays and possible reargument. (The Appeals Court for the Federal Circuit recently denied a delay and sent the matter back to the Court of International Trade.) This messy and prolonged process may very well start a whole new legal industry and practice groups within law firms. This will certainly become an issue in the midterms.

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“States led by New York sue to block Trump’s latest tariffs, calling them an illegal end-run around Supreme Court …. New York Attorney General and the top prosecutors of 23 other states are once again suing to block President Trump global tariff regime. Their lawsuit, filed in the Court of International Trade, seeks to deem Trump’s latest tariffs illegal and order refunds to states. Last month, the Supreme Court invalidated most of Trump’s sweeping “Liberation Day” tariffs implemented last year, saying that his use of the International Emergency Economic Powers Act to impose duties was improper …. In their lawsuit, the coalition argue that Trump is misusing Section 122 of the 1974 Trade Act, which they say was designed to address specific monetary imbalances possible when the U.S. was under the gold standard, rather than to combat trade imbalances. CNBC (3.5.26). 

“If a federal court orders the Trump administration to repay billions of dollars collected from its tariffs, the shipping giant FedEx announced this week that it would return the money to customers who bore the brunt of those charges. The new pledge came days after FedEx sued the U.S. government to secure a refund, part of a rapidly widening roster of businesses that have sought to seize on a recent Supreme Court ruling that struck down many of President Trump’s taxes on imports. FedEx, like other carriers, often acts as an importer of record, but it passes along the duties paid to the customers and companies that purchased the goods …. For now, the legal battle over refunds is only just beginning. The stakes for businesses and the U.S. government are high, given that the Trump administration had collected more than $100 billion under its slate of emergency duties.” “Money to be Returned to Customers.” New York Times (2.27.26).

“Trump’s had his fun with tariffs and now it’s payback time. As in: it’s literally time to pay it back. The Supreme Court decision against Trump’s bogusly named emergency duties — as issued under the International Emergency Economic Powers Act — has put his trade policy in disarray. The tariff refund industry is out of the blocks trying to get repayment for businesses of something like $175bn levied over the past year. The exact mechanism for reclaiming tariff payments is mired in legal and administrative uncertainty. It’s possible that companies which paid tariffs that have not yet been “liquidated” — definitively finalized — might be able to get them back quickly. But it is too late for many. It’s pretty clear the administration will struggle to oppose refunds in principle …. It’s pretty clear the administration will struggle to oppose refunds in principle. In a court case brought to the CIT by a group of companies in December, the administration argued against immediately stopping the liquidation of payments but promised to allow refunds later. But Trump can certainly make them difficult and expensive to collect, out of spite if nothing else. Democrats in Congress have already proposed a bill to smooth and expedite the process; no one seems to think it will get enough votes to survive a presidential veto …. The refunds, on top of remaining and forthcoming tariffs, will thus surely become a political issue between now and the midterm elections in November …. Another potential source of friction is the mismatch between who in effect bore the cost of the tariffs and those who will get the refund. The money is handed back to the “importer of record” which paid them, but if that is a consumer-facing company — or indeed a wholesaler — which passed the cost on to its customers.” “Pay Back Time for Tariffs.” Financial Times (2.27.26).

“In Chief Justice Robert’s mere 21 pages (Justice Neil Gorsuch’s concurring opinion, by contrast, clocked in at 46 pages, and Justice Brett Kavanaugh’s dissent at 63), he explained why, as a matter of statutory interpretation and the constitutional separation of powers, President Trump lacked the authority he had claimed, under the International Emergency Economic Powers Act, to impose a hodgepodge of tariffs on countries all over the world …. Chief justice is sending a message not necessarily or not only to Trump but also to the waiting world. Something along the lines of, “People, this is what we’re dealing with.” The point being not that “some fertilizers” are now exempt from reciprocal tariffs but that a reckless president is sowing chaos in America and around the globe …. It’s worth remembering that Chief Justice Roberts is the head of the entire judicial branch. It is in that capacity that his vexation with Trump verges on acute concern. The president has denounced judges who have ruled against him, including by calling for a Federal District Court judge’s impeachment. Trump has helped create an atmosphere in which judges appropriately fear for their personal safety and that of their families.” “Chief Justice and Trump.” New York Times (March 1, 2026).

“At least two retail customers pursuing tariff-related refunds [had] filed proposed class-action lawsuits in U.S. Courts against companies that also sued to recoup costs from the import taxes” that were struck down by the Supreme Court.. The lawsuits against FedEx and “Essilor Luxottica, which makes Ray-Ban sunglasses, seek to ensure that consumers get a share of any refunds the businesses get.” The FedEx lawsuit was filed after the company promised to share any refunds it manages to secure with its customers but noted that the promise is not “legally enforceable.” …. Many more such consumer lawsuits to surface” in the months ahead. “Update.” Scotus Blog (3.2.26).

“A federal appeals court declined to delay implementation of the Supreme Court ruling that invalidated most of President Trump’s tariffs, allowing next steps in processing of tariff refunds to begin swiftly, following the high court’s decision last month. The decision from the U.S. Court of Appeals for the Federal Circuit clears the way for the lower court, the U.S. Court of International Trade, to begin the process of crafting relief for the small businesses that successfully challenged Mr. Trump’s global tariffs. The Trump administration had said it would issue refunds if the duties targeting nearly every U.S. trading partner around the world were ultimately found unlawful by the Supreme Court. “Appeals Court Rejects Trump’s Request to Delay in Refunds.” CBS News (3.3.26).

“Treasury Secretary Scott Bessent said that the recently imposed 10% global tariff will likely rise to 15% sometime this week and that tariff rates will “effectively return to where they stood before the Supreme Court” struck down President Donald Trump’s signature tariffs. “It’s my strong belief that the tariff rates will be back to their old rate within five months,” Bessent said. The current 10% tariff, which will rise to a 15% tariff, was “imposed under Section 122 of the Trade Act of 1974 [and] can last for only 150 days unless Congress approves an extension.” Over the course of those 150 days, “the Office of the U.S. Trade Representative (Section 232) and the Commerce Department (Section 301) will complete trade-related studies that can allow them to impose more tariffs” …. Judge Richard Eaton of the U.S. Court of International Trade ruled that “all importers of record” are “‘entitled to benefit’ from the Supreme Court ruling that struck down” Trump’s tariffs. “Eaton was ruling specifically on a case brought by Atmus Filtration, a Nashville, Tennessee, company that makes filters and other filtration products, claiming a right to a tariff refund,” but his decision is expected to broadly benefit importers and consumers who paid tariffs. Trade lawyers expect the government to appeal or ‘seek a stay to buy more time for U.S. Customs to comply.’” SCOTUS Blog (3.5.26).