4/7/26 — Atmus Filtration Dismisses Lead IEEPA Refund Suit

Importer Atmus Filtration has dismissed its case seeking refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Until now, Atmus' case was treated as the lead lawsuit on the provision of IEEPA refunds by Judge Richard Eaton, who the Court of International Trade has tasked with overseeing all refund matters.

In the Atmus case, Judge Eaton issued an order compelling CBP to liquidate unliquidated entries without the tariffs, as well as reliquidate both finally and not finally liquidated entries without the tariffs. That order was suspended while CBP developed an administrative system for refunds.

In the case, Eaton also rejected efforts by Atmus to establish a plaintiffs' steering committee.

With the dismissal of Atmus, the Court will need to identify a new lead case to continue overseeing IEEPA refund litigation. Importers with pending refund claims should monitor developments closely, as the transition to a new lead case could affect the timeline and procedures for processing refunds.