Careers

Diversity, Equity & Inclusion

Experience

Innovation

Interactive Maps

Locations

About

Pages

Meet our team of innovators
Ask us how we do it

Professionals

Insights

Services

Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 11 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

Home | Thompson Hine LLP

Atlanta

Chicago

Cincinnati

Cleveland

Columbus

Dayton

Los Angeles

Minneapolis

New York

Silicon Valley

Washington, D.C.

On March 27, 2026, Senior Judge Richard Eaton of the U.S. Court of International Trade (&ldquo;CIT&rdquo;) issued an <a href="https://storage.courtlistener.com/recap/gov.uscourts.cit.19346/gov.uscourts.cit.19346.50.0_1.pdf" target="_blank" rel="noreferrer noopener">order</a> in Atmus Filtration, Inc. v. United States, updating his <a href="https://filehost.thompsonhine.com/uploads/March_20_2026_Order_b1ef.pdf">March 20, 2026 order</a> regarding refunds of duties paid under the International Emergency Economic Powers Act (&ldquo;IEEPA&rdquo;).&nbsp;(For background on the March 20, 2026 order, see <a href="https://www.thompsonhinesmartrade.com/2026/03/cit-judge-further-amends-ieepa-order-noting-protests-for-liquidated-entries/">Update of March 23, 2026</a>.)&nbsp;The new order broadens the scope to include finally liquidated entries&mdash;those that have completed both the 314-day liquidation cycle and the 180-day protest period during which importers can challenge the final assessment of duties imposed by U.S. Customs and Border Protection (&ldquo;CBP&rdquo;).
Judge Eaton&rsquo;s latest order thus clarifies that all entries subject to IEEPA duties are entitled to refunds. Previously, Judge Eaton&rsquo;s March 20, 2026 order indicated that only &ldquo;unliquidated entries&rdquo; and &ldquo;liquidated entries for which liquidation is not final&rdquo; would qualify for refunds.
Although the March 27 order explains that all entries are eligible for refunds, it remains suspended &ldquo;to the extent that it requires immediate compliance,&rdquo; meaning refunds will not be provided for now.

CIT Expands IEEPA Tariff Refund Order to Include Finally Liquidated Entries

Services