On October 19, plaintiffs Aditya Birla Chemicals (USA) and Pack Perfect moved in the U.S. Court of International Trade for an order directing the government to deploy a fourth phase of the Consolidated Administration and Processing of Entries (CAPE) refund system for Type 03 entries, the consumption entries subject to antidumping and countervailing duty (AD/CVD) orders. See, Aditya Birla Chemicals USA v. Trump, CIT No. 26-00134. Plaintiff-intervenor National Seafood Association also separately moved for an order directing CBP to refund the IEEPA duties on Type 03 entries while preserving AD/CVD liability.
These movants argued that since the Supreme Court has already invalidated the IEEPA duties, only the timing of these refunds is in question. The association adds that ACE already identifies the IEEPA Chapter 99 lines on Type 03 entry summaries, and therefore CAPE could simply remove those duties - leaving the correct deposit amounts in place.
Conversely, any withholding of the refunds would illegally inflate the effective ADCVD margins. The government’s rebutted that the claims weren’t brought correctly (and belong under the jurisdictional basis of 28 U.S.C. § 1516a and § 1581(c)) as opposed to § 1581(i)). Oddly, the government also argued that refunding the illegal Type 03 tariffs would be a burden.