January 23, 2026

Tariff Refund Litigation: Why Importers Should Act Now

The National Law Journal
Ashley Akers

Litigation attorney Ashley Akers wrote an article for The National Law Journal advising importers on how to prepare for the U.S. Supreme Court's decision on International Emergency Economic Powers Act (IEEPA) tariffs and potentially claim refunds if the court rules against the measures. Hundreds of companies have filed "protective" lawsuits in the U.S. Court of International Trade (CIT) to preserve refund rights while waiting for the decision. The article focuses on the CIT's ruling in AGS Company Automotive Solutions v. United States, which clarified that liquidation will not bar refunds as long as a party is properly positioned before the court by having a case in file. Ms. Akers emphasizes why importers should file protective lawsuits now, given the lack of viable alternatives, and talks about the other legal issues at play in recovering duties.

READ: Tariff Refund Litigation: Why Importers Should Act Now

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