4/9/26 — Euro-Notions Florida Becomes New Lead IEEPA Refund Case

Euro-Notions Florida Becomes New Lead IEEPA Refund Case

On April 6, 2026, the U.S. Court of International Trade granted Atmus Filtration, Inc.’s notice of voluntary dismissal of its lead IEEPA tariff refund case, Atmus Filtration, Inc. v. United States, Court No. 26‑01259.

To keep the IEEPA refund framework in place, Senior Judge Richard K. Eaton promptly lifted the stay in Euro‑Notions Florida, Inc. v. United States, Court No. 25‑00595, and on April 7, 2026 issued an order that mirrors his prior Atmus order by directing U.S. Customs and Border Protection (CBP) to: (1) liquidate all unliquidated entries subject to IEEPA duties without those duties; (2) reliquidate any liquidated but not‑final entries without those duties; and (3) reliquidate even finally liquidated entries without those duties.

As a practical matter, the “refund machinery” still remains in motion, but Euro‑Notions Florida has now replaced Atmus as the lead case subject to Judge Eaton’s IEEPA refund orders. Given that the new Euro‑Notions Florida order was reissued on April 7, 2026, practitioners generally expect the government’s 60‑day deadline to notice an appeal to hit on around June 8, 2026, absent tolling or further motion practice.

Meanwhile, assuming the CAPE build remains on track it would be completed on about April 20. CAPE incorporates a 45-day processing window that is separate from the 45-day build window, putting the earliest refunds at about June 4th.