The Trump Administration officially filed their appeal in the Court of Appeals for the Federal Circuit (CAFC) on June 2, 2026 to contest the Court of International Trade’s (CIT) orders to refund duties collected under IEEAP.  The Supreme Court found IEEPA unlawful on February 20, 2026. The Government also filed a petition to prevent CBP Commissioner Rodney Scott from testifying before the court on June 9 about the state of CAPE and the IEEPA refund process. Judge Eaton of the CIT denied that motion, but it was quickly appealed.

According to the Government’s brief submitted on May 29 to the CIT, the Government views 3 categories of importers with relations to IEEPA refunds.

1. IEEPA duties paid on entries that have not yet liquidated,
2. IEEPA duties paid on entries that have “finally liquidated” and the importer filed a case in the CIT
3. IEEPA duties paid on entries that have “finally liquidated” and the importer has not filed a case in the CIT

The Government argues that CBP’s authority to liquidate entries only runs 90 days past liquidation. Up until then, including entries not yet liquidated, CBP has the authority to issue refunds. For entries outside the 90 days past liquidation, there is no CBP authority to reliquidate entries, therefore refunds would not be possible. Only a court order would permit CBP to reliquidate entries.

Government also argues that the CIT’s universal injunction (IEEPA refunds for everyone, not just the plaintiffs) goes beyond their jurisdiction under Trump v CASA, Inc. They’ve indicated they will seek a stay of the universal injunction issued by the CIT on April 17.

The Administration has indicated it may limit IEEPA refunds to importers whose entries have not yet been liquidated or whose entries have finally liquidated and are the subject of a CIT lawsuit. The appeal and further court action will determine if the universal injunction stays in place, or if the Government must refund only a portion of the IEEPA duties paid by importers.