大法官布雷特·卡瓦诺警告称，退款流程将是一场”混乱”，并可能带来”严重的实际后果”
作者：阿什利·奥利弗（Ashley Oliver）
福克斯新闻（Fox News）
发布时间：2026年3月5日 美国东部时间下午6:39
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周三，一名联邦法官下令特朗普政府开始一项旷日持久的任务：向那些缴纳了最高法院最近裁定无效的关税的企业退还数十亿美元。
比尔·克林顿前总统任命的法官理查德·伊顿（Richard Eaton）在一份三页纸的命令中详细阐述了这项约1300亿美元的退款流程，称退款工作将首先由美国海关与边境保护局（U.S. Customs and Border Protection）计算如果没有这些现已失效的关税，进口商原本需要支付多少费用。伊顿还明确表示，他对退款拥有唯一管辖权——已有超过1000家企业在美国国际贸易法院就此提起诉讼。
“首席法官已表明，我是唯一将审理与[《国际紧急经济权力法》（IEEPA）]关税退款相关案件的法官，”伊顿写道，”因此，不会出现其他法官（即使是本法院的法官）得出相反结论的风险。”
本案由Atmus Filtration, Inc.提起，该公司支付了唐纳德·特朗普总统根据《国际紧急经济权力法》（IEEPA）去年以紧急状态为由对几乎所有国家实施的关税。
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《国际紧急经济权力法》是1977年颁布的一项法律，允许总统在宣布针对外国威胁的国家紧急状态后，对某些经济交易（如实施制裁）进行监管或阻止。
最高法院在2月份以6:3的投票结果裁定，阻止特朗普利用紧急状态法律对贸易伙伴实施大规模关税。多数派认为，即使在宣布国家紧急状态后，《国际紧急经济权力法》也未授权总统征收关税，因为国会并未明确授予行政部门这项权力。
伊顿表示，所有缴纳了这些关税的进口商都有权从最高法院的裁决中受益。
伊顿指出，美国海关与边境保护局应计算受影响的进口货物，就好像这些关税从未实施过一样——这一做法最终将为向企业退款铺平道路。
最高法院多数派在裁决中未涉及退款流程，将其留给下级法院处理。然而，大法官布雷特·卡瓦诺在异议意见中质疑美国财政部如何向企业退还数十亿美元，并警告可能出现”严重的实际后果”。
“美国可能需要向缴纳了《国际紧急经济权力法》关税的进口商退还数十亿美元，尽管一些进口商可能已将成本转嫁给消费者或其他方，”卡瓦诺写道，”正如口头辩论中所承认的，退款流程可能会是一场’混乱’。”
伊顿在发布命令前的听证会上反驳了这一观点。
伊顿在听证会上表示：”提供退款并没有什么特别新颖的地方……我相信这些退款不会造成任何混乱，也不会导致严重后果。”
特朗普政府在听证会上表示，可能会对伊顿的命令提出上诉以延迟其生效。福克斯新闻数字频道已联系白宫寻求置评。
伊顿定于周五主持案件各方的闭门会议，进一步讨论退款流程。
（相关图片：最高法院大楼黄昏外观）
（相关图片：布雷特·卡瓦诺大法官在异议意见中）
托马斯抨击最高法院关税裁决，称多数派”违背宪法”
阿什利·奥利弗是福克斯新闻数字频道和福克斯商业频道记者，负责报道司法部和法律事务。请将新闻线索发送至 ashley.oliver@fox.com。
Clinton-appointed judge orders government to begin refunding $130B in Trump tariffs after SCOTUS ruling
Justice Brett Kavanaugh warned refund process would be a ‘mess’ with ‘serious practical consequences’
By Ashley Oliver
Fox News
Published March 5, 2026 6:39pm EST
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A federal judge ordered the Trump administration on Wednesday to begin the drawn-out task of refunding billions of dollars to companies that paid tariffs the Supreme Court recently invalidated.
Judge Richard Eaton, an appointee of former President Bill Clinton, laid out the estimated $130 billion refund process in a three-page order, saying it would begin with U.S. Customs and Border Protection calculating what importers would have paid without the now-invalid tariffs. Eaton also made clear he had sole jurisdiction over the refunds, which more than 1,000 companies have sued over in the U.S. Court of International Trade.
“The Chief Judge has indicated that I am the only judge who will hear cases pertaining to the refund of [International Emergency Economic Powers Act] duties,” Eaton wrote. “So there is no danger that another Judge, even one in this Court, will reach any contrary conclusions.”
The case in question was brought by Atmus Filtration, Inc., a company that paid President Donald Trump’s tariffs, which Trump imposed on nearly every country on an emergency basis under IEEPA last year.
President Donald Trump shows off non-reciprocal tariff examples.(Mandel Ngan/Getty Images)
The IEEPA is a 1977 law that allows the president – after declaring a national emergency in response to foreign threats – to regulate or block certain economic transactions, such as by imposing sanctions.
The Supreme Court decided 6-3 in February to block Trump’s use of the emergency law to impose sweeping tariffs on trading partners. The majority held that IEEPA does not authorize tariffs, even after a national emergency declaration, because Congress did not clearly grant the executive branch that power.
All importers who paid those duties were entitled to benefit from the Supreme Court’s ruling, Eaton said.
Eaton said CBP should calculate the affected imports as if the tariffs had never applied, which the judge signaled would eventually pave the way for refunds to the companies.
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The facade of the Supreme Court building at dusk is shown in this file photo.(Drew Angerer/Getty Images)
The Supreme Court majority left the refund process unaddressed in its decision, leaving it to the lower courts to mete out. Justice Brett Kavanaugh, however, questioned in his dissent how the U.S. Treasury could go about refunding companies to the tune of billions of dollars, warning of “serious practical consequences.”
“The United States may be required to refund billions of dollars to importers who paid the IEEPA tariffs, even though some importers may have already passed on costs to consumers or others,” Kavanaugh wrote. “As was acknowledged at oral argument, the refund process is likely to be a ‘mess.’”
Eaton disputed that notion during a hearing just prior to issuing his order.
Justice Brett Kavanaugh dissented in a major Supreme Court decision striking down Trump’s emergency tariffs.(AP Photo/Susan Walsh)
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“There is nothing particularly novel about the provision of refunds. … I believe that there will be no chaos associated with the provision of these refunds and that it will not result in a mess,” Eaton said, according to Politico.
The Trump administration indicated during the hearing that it is likely to appeal Eaton’s order to delay it from taking effect. Fox News Digital reached out to the White House for comment.
Eaton is set to preside over a closed-door conference with the parties in the case on Friday to further discuss the refund process.
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Ashley Oliver is a reporter for Fox News Digital and FOX Business, covering the Justice Department and legal affairs. Email story tips to ashley.oliver@fox.com.