12 Min Read Business Litigation & Dispute Resolution
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Economic Issues in IEEPA Tariff Duty Rebate Cases
By: Kivanç Kirgiz, Arthur Corea-Smith, Michael Schrammel
On February 20, 2026, the U.S. Supreme Court ruled that the tariffs implemented by executive order in early 2025 under the International Emergency Economic Powers Act (“IEEPA”) were illegal.[1] Shortly after, the U.S. Court of International Trade ordered the collected IEEPA tariff revenue to be reimbursed to the importers of record, who statutorily were responsible
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