3/28/26 — CIT Expands Paused IEEPA Tariff Refund Order to Include Finally Liquidated Entries

On March 27, 2026, the U.S. Court of International Trade took a significant step in the IEEPA tariff refund litigation by expanding its refund order to cover finally liquidated entries, not just entries that remain unliquidated or non-final. Judge Richard Eaton amended his prior directive to state that any liquidated entries for which liquidation is final shall be reliquidated without regard to the IEEPA duties, potentially opening the door to substantial additional refund exposure for the government once the current pause on implementation is lifted.

At the same time, the court continued its suspension of the order to the extent that it requires immediate compliance, and denied AGS Company Automotive Solutions' motion to lift the stay in its lead case, CIT No. 25-00255. That means importers still do not yet have a live, operational roadmap for how CBP will process IEEPA refunds on finally liquidated entries, even though the court has now confirmed that such relief is within the scope of the remedy.