With Trump’s Tariffs Overturned, Who Gets Refunds?: QuickTake

The scramble to get tariff refunds is on. But dissecting what could be a multi-year “mess” in the courts, as Supreme Court Justice Brett Kavanaugh put it, is just getting started.

The Supreme Court’s Feb. 20 decision struck down a large number of duties President Donald Trump’s administration imposed under the International Emergency Economic Powers Act, or IEEPA — but it didn’t directly address refunds. It’s up to the lower US Court of International Trade to determine whether refunds will be available, how they will be doled out, and to whom.

One key question: Will companies that paid ...