Companies are entitled to refunds for Trump tariffs struck down by Supreme Court, judge rules

In a recent ruling by Judge Richard Eaton of the U.S. Court of International Trade, companies in the U.S. that paid tariffs invalidated by the Supreme Court in February are now legally entitled to refunds. This decision stems from the Supreme Court’s ruling that President Trump lacked the authority to impose sweeping tariffs under the International Emergency Economic Powers Act (IEEPA) last year.

One of the companies seeking a tariff refund is Atmus Filtration, a Nashville-based company that produces filters and filtration products. Judge Eaton’s ruling in this case sets a precedent for other importers to also claim their right to a tariff refund.

This ruling comes as a second legal defeat for the Trump administration this week, with a federal appeals court declining to delay the implementation of the Supreme Court ruling on tariffs. This clears the way for the Court of International Trade to begin the process of refunding tariffs to businesses affected by the invalidated tariffs.

Trade experts estimate that the U.S. government could owe as much as $175 billion to businesses that paid IEEPA levies. U.S. Customs and Border Protection data shows that by the end of 2025, the federal government had collected $134 billion in duties under IEEPA.

Trade lawyer Ryan Majerus expects the government to appeal or seek a stay to buy more time for U.S. Customs to comply with the refund process. The U.S. Customs agency now faces the challenge of developing a system to process the refunds, as its current system was not designed for mass refunds.

A coalition of small businesses, including major corporations like Bausch & Lomb, Dyson, FedEx, and L’Oreal, have already sued the federal government for refunds of the IEEPA tariffs. FedEx has even pledged to refund consumers and shippers who paid the charges if the delivery company is ultimately made whole.

Overall, the ruling by Judge Eaton opens the door for companies to claim refunds for tariffs deemed invalid by the Supreme Court. The process of refunding these tariffs is expected to be complex, but it marks a significant victory for businesses that have paid billions in unlawful tariffs and deserve their money back.