Republicans and Democrats trade blame

U.S. Customs and Border Protection began accepting refund claims on April 20 for tariffs the Supreme Court struck down two months earlier. (cbp.gov) (supremecourt.gov) The Supreme Court ruled on February 20 in *Learning Resources, Inc. v. Trump* that the International Emergency Economic Powers Act did not authorize President Donald Trump’s tariff program. The case covered duties tied to fentanyl and migration as well as the broader “reciprocal” tariffs announced in 2025. (supremecourt.gov) In its opinion, the court said Trump had imposed a 25% duty on most Canadian and Mexican imports, a 10% duty on most Chinese imports, and a baseline tariff of at least 10% on imports from all trading partners. (supremecourt.gov) That legal ruling did not automatically put money back in importers’ accounts. Customs said this month that businesses must submit validated refund requests and that the agency is building a CAPE filing tool inside the Automated Commercial Environment portal. (cbp.gov 1) (cbp.gov 2) Customs published a refund fact sheet on April 17 and said approved claims will be paid under court order and existing statutory authority. The agency updated that guidance again on April 24 as companies prepared filings. (cbp.gov) That gap between the February 20 ruling and the April 20 claims opening is what turned a trade case into a political argument. Importers, retailers and manufacturers were left waiting while courts, customs lawyers and brokers worked out who qualifies and how entries must be filed. (cbp.gov 1) (cbp.gov 2) Republicans point to the court’s intervention and argue the tariffs were part of Trump’s border and trade agenda. Democrats and business groups point back to Trump’s decision to use emergency-powers law for duties that the justices later found unlawful. (supremecourt.gov) (ustr.gov) The Biden administration is not the government now, but online arguments still fold his presidency into the timeline because many of the trade fights, inflation complaints and tariff debates started before Trump returned to office in 2025. The current refund machinery, though, is being run by Trump’s Customs and Border Protection. (cbp.gov) (ustr.gov) The practical question is narrower than the partisan one: which entries are eligible, whether they are liquidated or unliquidated, and whether importers can meet Customs’ filing rules before deadlines close. Customs says the CAPE process is being rolled out in phases. (cbp.gov 1) (cbp.gov 2) So the blame fight is really attached to two dates. Trump’s tariffs were imposed under emergency powers in 2025, and the refund process did not open until April 20, 2026. (supremecourt.gov) (cbp.gov)