Allee G. Norvell

In the recent Learning Resources, Inc. case, the United States Supreme Court held that various International Emergency Economic Powers Act (“IEEPA”) tariffs were unlawful, but the Court’s ruling did not address the issue of refunds. A dissenting opinion predicted that any refund process would be a “mess.” Since the Supreme Court’s decision, the administration has indicated that it intends to fight vigorously against any refunds. Given that context, this alert summarizes basic options for importers of record who wish to seek refunds.