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3/6/2026 8:44:55 PM

Refunds After the Supreme Court’s IEEPA Tariff Decision: Practical Prospects and Likely Modalities for Recovering Unlawfully Collected Duties

By Julius Bodie Robert Broadbent Alan Enslen +6 more...

The Supreme Court’s decision rejecting IEEPA as a tariff statute is decisive on authority, but it is not self-executing on refunds. It...