Federal Circuit Appeal of the IEEPA Refund Order: Status
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TL;DR – The government appealed the Court of International Trade's universal IEEPA refund order in early June 2026. The appeal (Federal Circuit Nos. 2026-1895, -1897, -1899) has the government's opening brief and the importers' brief on file, but no argument date has been announced. The government is not contesting refund orders for importers who sued. CAPE has kept running through the appeal.
What is being appealed
On April 17, 2026, CIT Judge Richard Eaton ordered refunds for all importers on unliquidated, non-final and finally liquidated entries, whether or not they had sued (Troutman, Aug 13, 2026; Diaz Trade Law). The Justice Department filed notices of appeal on June 3, 2026, according to Holland & Knight (H&K, June 15, 2026).
The appeal is about the order's reach to importers who did not sue. The government does not contest importer-specific reliquidation orders and says it intends to comply with them (Diaz Trade Law).
Where the appeal stands
| Date | Step |
|---|---|
| April 17, 2026 | CIT universal refund order |
| May 29, 2026 | CBP says it will not refund finally liquidated entries without an order for the specific importer (Sheppard Mullin) |
| June 3, 2026 | Government files notices of appeal (H&K, June 15, 2026) |
| July 17, 2026 | CIT orders reliquidation of plaintiffs' older entries; this became the basis of CAPE Phase 3 (Snell & Wilmer) |
| August 10, 2026 | Government's opening brief in the consolidated appeal (Diaz Trade Law) |
| October 5, 2026 | Importers' brief, led by V.O.S. Selections (Husch Blackwell, Oct 9, 2026) |
| Not yet set | Oral argument. Davis Wright Tremaine expects it to be "scheduled soon" (DWT, Oct 14, 2026) |
We have not found the government's reply brief or an argument date. In August, Troutman described a ruling as "anticipated later this year" (Troutman, Aug 13, 2026).
The arguments
The government relies mainly on Trump v. CASA, 606 U.S. 831 (2025), where the Supreme Court limited universal injunctions (H&K, June 15, 2026). It also argues that CBP cannot reliquidate finally liquidated entries without importer-specific court orders (Husch Blackwell, Oct 9, 2026).
The importers argue that the CIT can grant "any appropriate relief" under 28 U.S.C. § 2643(c)(1), point to 19 U.S.C. § 1520(a) as a broader basis for refunds, and say nothing in the statute requires a court order to reliquidate entries more than 80 days past liquidation (Husch Blackwell, Oct 9, 2026).
What it means for your refund
If your entries went through CAPE Phase 1 or 2. CAPE has kept running during the appeal. The court's class opinion says about $126 billion in duties plus interest had been refunded as of October 2, 2026 (Slip Op. 26-123).
If you sued. Orders for specific plaintiffs are not part of the appeal. Plaintiffs with a reliquidation order file their older entries in CAPE Phase 3, open since October 6, 2026 (Troutman, Oct 2, 2026).
If you did not sue and have entries liquidated more than 80 days ago. This is the group the appeal matters most to. On October 8, 2026 the CIT certified a class of importers who paid IEEPA duties from February 1, 2025 to February 19, 2026 and did not sue, as a separate route for them. The class has no refund order yet (Slip Op. 26-123). An importer can also file its own suit within two years. When that clock starts is not settled, so plan around the earliest possible date, about February 4, 2027 (DWT, Oct 14, 2026). Firms disagree on whether to wait for the class or sue. Waiting does not make the deadline safe: no court has decided whether the class pauses it for IEEPA. Talk to a customs attorney.
Frequently asked questions
Did the government appeal by June 7? Yes. It filed notices of appeal on June 3, 2026. This page used to explain the June 7 deadline; that question is closed.
Has the appeal stopped CAPE? No. CAPE opened Phase 2 on June 29 and Phase 3 on October 6, 2026, while the appeal was pending (CSMS #69066837; Troutman, Oct 2, 2026).
When will the Federal Circuit decide? No date is known. Both main briefs are filed, and argument has not been scheduled as of this update.
Does the appeal affect importers who sued? The government is not contesting the orders for specific plaintiffs. Those importers follow their own case and Phase 3.
Does the appeal cover Section 122? No. Section 122 has its own appeal (Federal Circuit Nos. 2026-1804 and -1805, with the states' appeal at 26-1928). See What Is Section 122.