The case brought to the Supreme Court concerns the legality of using IEEPA to deploy tariffs, not the refunds themselves. The Court provided no guidance on refunds, because it wasn’t in their scope.
However, during the course of the IEEPA litigation, the U.S. Department of Justice clearly stated:
“If tariffs imposed on plaintiffs during these appeals are ultimately held unlawful, then the government will issue refunds to plaintiffs…”
See docket page 28 in the government’s motion, V.O.S. Selections, Inc. v. Trump, Appeal No. 25-1812 (Fed. Cir. filed May 28, 2025), May 29, 2025, ECF No. 6.
