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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.

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On March 2, 2026, the U.S. Court of Appeals for the Federal Circuit (&ldquo;Federal Circuit&rdquo;) issued a <a href="https://storage.courtlistener.com/recap/gov.uscourts.cafc.23105/gov.uscourts.cafc.23105.173.0_1.pdf">per curiam order</a> granting the plaintiffs&rsquo; February 24, 2026 <a href="https://storage.courtlistener.com/recap/gov.uscourts.cafc.23105/gov.uscourts.cafc.23105.169.0_1.pdf">motion</a> in V.O.S. Selections v. Donald J. Trump, et al. to immediately issue the Federal Circuit&rsquo;s mandate, <a href="https://storage.courtlistener.com/recap/gov.uscourts.cafc.23105/gov.uscourts.cafc.23105.174.0_1.pdf">remanding</a> the case to the U.S. Court of International Trade (&ldquo;CIT&rdquo;) for formulation of a refund process for importers that paid tariffs under the International Emergency Economic Powers Act (&ldquo;IEEPA&rdquo;).&nbsp; The Federal Circuit&rsquo;s order follows the U.S. Supreme Court&rsquo;s February 20, 2026 <a href="https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf">decision</a> that the IEEPA does not authorize the president to levy tariffs, which affirmed the Federal Circuit&rsquo;s August 29, 2025 <a href="https://storage.courtlistener.com/recap/gov.uscourts.cafc.23105/gov.uscourts.cafc.23105.159.0_1.pdf">decision</a> (see <a href="https://www.thompsonhinesmartrade.com/2026/02/u-s-supreme-court-invalidates-ieepa-as-a-lawful-authority-to-impose-tariffs/">Update of February 20, 2026</a>).&nbsp; Before the case reached the U.S. Supreme Court, however, the Federal Circuit had <a href="https://storage.courtlistener.com/recap/gov.uscourts.cafc.23105/gov.uscourts.cafc.23105.161.0.pdf">withheld</a> issuance of its mandate pending further review (see <a href="https://www.thompsonhinesmartrade.com/2025/09/federal-circuit-rules-that-trafficking-and-reciprocal-tariffs-violate-ieepa/">Update of September 2, 2025</a>).

Federal Circuit Clears Path for CIT to Oversee IEEPA Tariff Refund Process

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