President Trump imposed new tariffs under the International Emergency Economic Powers Act (known as IEEPA) beginning in early 2025. The Supreme Court held those tariffs are unlawful in Learning Resources, Inc. v. Trump, No. 24-1287 (U.S., Feb. 20, 2026), and Trump v. V.O.S. Selections, No. 25-250 (U.S., Feb. 20, 2026). You can read the Court’s opinion here.

Founding principal Matthew A. Seligman has been deeply involved in the litigation, filing briefs on behalf of a distinguished group of former governmental officials in both the Federal Circuit (see brief) and the Supreme Court (see brief).

Grayhawk Law represents importers who have paid IEEPA duties and are now seeking a refund. With its partners and in cooperation with major customs brokers, it has established a comprehensive end-to-end solution to onboard importers' tariff duty data, file administrative protests as needed, and if necessary litigate in the Court of International Trade, the Federal Circuit, and the Supreme Court to ensure that its clients receive the refunds to which they are entitled.

Contrary to widespread belief among importers, refunds will likely be issued only if importers take necessary procedural steps to preserve their rights. In the aftermath of the Court’s ruling, the internal statute of limitations for Customs and Border Protection’s administrative process expires for liquidated entries with each passing day. Accordingly, it may be critical that importers take steps now to ensure they preserve their refund rights.

Some importers may opt to file their own protests directly through the CBP's online ACE portal.  If litigation is ultimately required to obtain a refund, importers may also choose to represent themselves in court.  These are time-consuming and technical processes, and even small mistakes may lead to refund claims being rejected.  Grayhawk Law and its partners have legal and operational expertise to handle refund claims through CBP's administrative process and eventually in federal court. It is ready to assist clients who choose not to undertake these efforts on their own.

TariffRefundLaw.com is a project of Grayhawk Law, which provides legal services, and CDN Operations, which provides administrative and operational support.  Clients do not pay TariffRefundLaw.com directly.  Rather, they sign separate contracts with Grayhawk and CDN.  Agreements are contingency-based, so clients pay nothing unless and until they receive a refund on tariff payments.

Legal services are provided by Grayhawk Law. Experienced federal litigator Matthew Seligman, the founder and principal of Grayhawk Law, is the lead attorney for all clients of Grayhawk Law. Learn more about Matthew’s background and experience here.

Schedule a consultation with our team here.